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Miller v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2023
No. 35989-21 (U.S.T.C. Feb. 28, 2023)

Opinion

35989-21

02-28-2023

MARCUS TYRONE MILLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case is currently calendared for trial during the Court's March 6, 2023, Atlanta, Georgia, trial session. On February 9, 2023, the parties filed a Proposed Stipulated Decision (Doc. 9) for the Court's consideration. An examination of the Petition and the Notice of Deficiency on which the case is based suggest the Petition may not have been timely filed.

On February 27, 2023, the Court held a conference call with the parties to discuss the current status of the case and whether the Petition was timely filed. During the call, respondent requested time to consider whether the Petition was timely filed and, if not, file an appropriate motion. Petitioner did not object.

As discussed during the conference call and agreed to by the parties, it is hereby

ORDERED that this case is stricken from the March 6, 2023, Atlanta, Georgia, trial session, and the parties are excused from appearing at the calendar call on March 6, 2023. It is further

ORDERED that, on or before April 5, 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 any appropriate motion. It is further

ORDERED that jurisdiction of this case is retained by the undersigned judge.


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2023
No. 35989-21 (U.S.T.C. Feb. 28, 2023)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:MARCUS TYRONE MILLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 28, 2023

Citations

No. 35989-21 (U.S.T.C. Feb. 28, 2023)