Opinion
12804-23S
08-19-2024
PACIFIC DENTAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
This case is presently set for trial during the Los Angeles, California, trial session scheduled to begin in that city on October 7, 2024. The case is now before the Court on respondent's motion to dismiss, filed August 15, 2024. Giving due regard to the representations contained in (1) that motion, and (2) respondent's Status Report, also filed August 15, 2024, it is
ORDERED that respondent's motion is granted to the extent that so much of this case is dismissed for lack of jurisdiction upon the grounds relied upon by respondent with respect to the years and periods referenced in respondent's motion. Because the parties have otherwise reached a basis of settlement with respect to the issues remaining in dispute, there is no need to strike any allegations from the petition. That being so, in all other respects respondent's motion is moot. It is further
ORDERED that the parties submit a proposed stipulated decision not later than August 30, 2024.