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Kirk v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7756-21 (U.S.T.C. Mar. 13, 2023)

Opinion

7756-21

03-13-2023

CHAD M. KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison, Judge

Pending in this case is respondent's February 24, 2023 Motion to Dismiss for Lack of Prosecution (Doc. 16).

On March 13, 2023, petitioner filed a Response to Motion to Dismiss for Lack of Prosecution (Doc. 19). In his response, petitioner contends that he could not prosecute the case because he did not have the administrative file. Petitioner's contention finds support in a prior Motion for Continuance (Doc. 10) by respondent whereby respondent asserted that the unavailability of the administrative file prevented the case from being prepared for trial.

In this unique circumstance, the matter of the unavailability of the administrative file justifies (1) denying the motion to dismiss for prosecution and (2) continuing the case. The parties should not assume that the Court will in the future accept the unavailability of the administrative file as a reason for a future continuance.

Given the foregoing, it is

ORDERED that respondent's February 24, 2023 Motion to Dismiss for Lack of Prosecution is denied. It is further

ORDERED that this case is stricken for trial from the Court's March 20, 2023 Oklahoma City, Oklahoma Trial Session and is continued generally.


Summaries of

Kirk v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7756-21 (U.S.T.C. Mar. 13, 2023)
Case details for

Kirk v. Comm'r of Internal Revenue

Case Details

Full title:CHAD M. KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 7756-21 (U.S.T.C. Mar. 13, 2023)