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Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 19225-21 (U.S.T.C. Mar. 22, 2023)

Opinion

19225-21

03-22-2023

RAYMOND W. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

On January 23, 2023, the Court held a conference call with the parties to discuss the current status of the case. Petitioner made an informal request for a continuance to which respondent did not object. The Court held petitioner's request in abeyance to give petitioner the opportunity to contact a volunteer from a tax clinic in Kansas City, Missouri.

On January 30, 2023, this case was called from the Court's Kansas City, Missouri, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner.

By Order served February 2, 2023, among other things, this case was continued, and jurisdiction was retained by the undersigned judge.

On March 6, 2023, the Court received from petitioner a Letter Dated February 24, 2023 (Doc. 27). Upon due consideration, it is hereby

ORDERED that the Clerk of the Court shall send, with petitioner's copy of this Order, information concerning low-income taxpayer clinics ("LITCs") available for Kansas City, Missouri that may offer free legal assistance to low-income and self-represented taxpayers. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov.

The Court has explained to petitioner that such tax clinics generally provide assistance and advice to low-income taxpayers and self-represented litigants who have disputes with the IRS. However, these clinics are not part of the IRS or the Tax Court, and the Tax Court does not endorse any particular clinic.


Summaries of

Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 19225-21 (U.S.T.C. Mar. 22, 2023)
Case details for

Martin v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND W. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 19225-21 (U.S.T.C. Mar. 22, 2023)