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Levy v. Comm'r of Internal Revenue

United States Tax Court
Feb 3, 2023
No. 15465-21S (U.S.T.C. Feb. 3, 2023)

Opinion

15465-21S

02-03-2023

SAM LEVY, DECEASED & PEARL LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge

On January 30, 2023, counsel for petitioner, Frank Agostino, filed a motion to withdraw as counsel for petitioner. Given the record in this matter and or reasons set forth in said motion the Court will permit Mr. Agostino to withdraw from this matter.

The Court notes that this matter had previously been reported as settled by the parties. There is currently a motion pending to dismiss for lack of prosecution as to petitioner Sam Levy, Deceased. The Court will provide petitioner Pearl Levy an opportunity to respond to the pending motion. The Court will be inclined to grant said motion if petitioner Pearl Levy does not respond to said motion. The Court will serve a copy of this order on petitioner Pearl Levy.

The Court further notes that Mr. Agostino's certificate of service indicates an address that is not on the Court's records. The Court notes that mail previously sent to Pearl Levy has been returned as "Return To Sender - Not Deliverable as addressed." The Court will change the address of record to reflect the address indicated on the certificate of service attached to counsel's Motion To Withdraw as Counsel.

Premises considered, it is hereby

ORDERED that petitioner Pearl Levy's address of record is changed to: 2450 Presidential Way, Apt. # 1805, West Palm Beach, FL 33401. It is further

ORDERED that the Motion to Withdraw as Counsel, filed January 30, 2023, is granted and Frank Agostino, Esq. is no longer counsel in this matter. It is further

ORDERED that petitioner Pearl Levy, shall on or before March 3, 2023, file an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Sam Levy. It is further

ORDERED that the Clerk of the Court shall serve a copy of this Order on petitioner Pearl Levy at 2450 Presidential Way, Apt. # 1805, West Palm Beach, FL 33401. It is further

ORDERED that the Clerk of the Court shall serve a copy of this notice on Frank Agostino, Esq., Agostino & Associates, P.C., 14 Washington Place Hackensack, N.J. 07601.

This Order constitutes official notice of its contents to the parties.


Summaries of

Levy v. Comm'r of Internal Revenue

United States Tax Court
Feb 3, 2023
No. 15465-21S (U.S.T.C. Feb. 3, 2023)
Case details for

Levy v. Comm'r of Internal Revenue

Case Details

Full title:SAM LEVY, DECEASED & PEARL LEVY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 3, 2023

Citations

No. 15465-21S (U.S.T.C. Feb. 3, 2023)