Opinion
15511-21
11-18-2021
Nelson J. Marquez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
This case is calendared for trial on the Court's March 28, 2022, Tampa, Florida remote trial session. On November 16, 2021, respondent filed an unopposed motion for continuance asking the Court to restore this case to the general docket. The motion states that due to the Coronavirus there have been delays in locating administrative documents and files and sending and receiving files in this case, as COVID-19 has also impacted the assigning of this case at the Independent Office of Appeals. The motion informs the Court that petitioner's petition elected for this case to be conducted under the Court's small tax case procedure, however, the Court has not yet designated this as an "S" case. On November 17, 2021, a member of the Court's staff spoke with petitioner's counsel regarding the small case designation in which petitioner's counsel confirmed that petitioner does in fact want his case conducted under the Court's small tax case procedures.
Upon due consideration, it is
ORDERED that respondent's motion for continuance is granted and this case is stricken from the March 28, 2022, Tampa, Florida, remote trial session and is continued generally. It is further
ORDERED that the docket number of this case is amended by adding the letter "S" and the Clerk of the Court is hereafter directed to process this case for trial or other disposition pursuant to the Court's small tax case procedures. 1