Opinion
19225-21
06-29-2023
RAYMOND W. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
On May 1, 2023, respondent filed a Status Report (Doc. 32) and a Motion for Summary Judgment (Doc. 33). By Order served May 9, 2023, petitioner was directed to file a response to respondent's Motion for Summary Judgment on or before June 7, 2023. The Order further directed respondent to file on or before June 28, 2023, a reply to petitioner's response or, if petitioner failed to file a response, then respondent was directed to file a status report.
On May 16, 2023, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motion.
On June 5, 2023, petitioner filed a Status Report (Doc. 39). On June 20, 2023, respondent filed a Status Report (Doc. 40). Petitioner's Status Report, among other things, provides "[p]lease note - I have not received the contact information for the Tax Court Appointed attorney to represent the Taxpayer for the above subject. Please provide this information at your earliest convenience." The Court notes that, as the Court has explained to petitioner during prior conference calls, the Court does not appoint attorneys to represent taxpayers. But Court personnel have sent to petitioner more than once the list of the low-income taxpayer clinics ("LITCs") available for Kansas City, Missouri, that may offer free legal assistance to low-income and self-represented taxpayers.
On June 20, 2023, respondent filed a Status Report (Doc. 40) informing the Court that revised computations, proposed stipulated decision, and statement of account were sent to petitioner. Petitioner has not yet returned a signed decision.
Upon due consideration, it is hereby
ORDERED that, on or before July 31, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.