Opinion
8023-86
03-09-2023
PARVIZ & MADELINE LAVI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mary Ann Cohen, Judge.
On March 16, 1998, the Decision was entered in this case. Petitioner filed a Motion to Vacate the Decision on April 13, 1998, and that Motion was denied April 17, 1998. Petitioner appealed, and the Decision was affirmed by the Court of Appeal for the Second Circuit on November 23, 1999.
On November 18, 2022, Salvatore A. Candela filed an Entry of Appearance for petitioner Parviz Lavi. On December 2, 2022, petitioner Parviz Lavi filed a Motion to Vacate. By Order served December 7, 2022, respondent was directed to file on or before January 6, 2023, a response to petitioner's Motion to Vacate.
On January 17, 2023, petitioner Parviz Lavi filed a Motion for Default and Dismissal. By Order served January 17, 2023, respondent was directed to file on or before February 14, 2023, a response to petitioner's Motion for Default and Dismissal.
On February 9, 2023, respondent filed a Motion for Leave to File Out of Time Response to Order that respondent by January 6, 2023, file a Response to Petitioner's Motion to Vacate and lodged the accompanying Response to Order that Respondent by January 6, 2023, file a response to petitioner's Motion to Vacate.
On February 10, 2023, respondent filed a Response to Order that on or before February 14, 2023, respondent shall file a response to petitioner's just-referenced motion.
On February 17, 2023, this case was assigned to the undersigned judge.
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Leave to File Out of Time Response to Order that respondent by January 6, 2023, file a Response to Petitioner's Motion to Vacate is granted, and the lodged Response to Order that Respondent by January 6, 2023, file a response to petitioner's Motion to Vacate is filed as of the date of this order. It is further
ORDERED that petitioner Parviz Lavi's Motion for Default and Dismissal filed January 17, 2023, is denied.