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Lane v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 18383-21S (U.S.T.C. Mar. 24, 2023)

Opinion

18383-21S

03-24-2023

RODNEY L. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

On October 6, 2022, docket entry 9, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order dated October 20, 2022, docket entry 10, the Court set respondent's Motion for Hearing at the October 31, 2022, Houston, Texas Trial Session of the Court.

This case was called from the calendar for Hearing at the Court's Houston, Texas Trial Session on October 31, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Respondent's Motion to Dismiss for Lack of Prosecution was taken under advisement.

On November 4, 2022, docket entry 13, the Court issued an Order to Show Cause directing petitioner to show cause in writing, on or before January 30, 2023, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Further, the Court directed petitioner to notify the Court of any Change of Address as required by Rule 21(b)(4) of the U.S. Tax Court Rules of Practice and Procedure.

On November 16, 2022, docket entry 14, respondent filed a Status Report indicating that petitioner has permanently moved out of the United States and is no longer associated with any address in the United States. Further, petitioner requested any additional communications with respondent's counsel should be via email.

On March 23, 2023, docket entry 20, the parties submitted a Proposed Stipulated Decision for the Court's review. The Court will accept and enter this Proposed Stipulated Decision.

After due consideration, and for cause, it is

ORDERED that the Court's Order to Show Cause, dated November 4, 2022, docket entry 13, is hereby discharged. It is further

ORDERED that Motion to Dismiss for Lack of Prosecution, filed October 6, 2022, docket entry 9, is hereby denied as moot.


Summaries of

Lane v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 18383-21S (U.S.T.C. Mar. 24, 2023)
Case details for

Lane v. Comm'r of Internal Revenue

Case Details

Full title:RODNEY L. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 18383-21S (U.S.T.C. Mar. 24, 2023)