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Pickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 7149-22 (U.S.T.C. Mar. 16, 2023)

Opinion

7149-22

03-16-2023

PAUL S. PICKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 6, 2023, petitioner filed with the Court a Motion to Stay Proceedings. Also on March 6, 2023, petitioner filed a First Amended Motion to Stay Proceedings. In his motion and first amended motion, petitioner states that, after the petition in this case was filed, he filed a bankruptcy case on December 27, 2022. Petitioner attached to his first amended motion a copy of the Notice of Bankruptcy Case Filing issued December 27, 2022, by the U.S. Bankruptcy Court for the Central District of California.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's Motion to Stay Proceedings is stricken from the Court's record. It is further

ORDERED that petitioner's First Amended Motion to Stay Proceedings is recharacterized as a Notice of Proceeding in Bankruptcy. It is further

ORDERED that, pursuant to 11 U.S.C. section 362(a)(8), all proceedings in this case are stayed and all pending motions will be held in abeyance. It is further

ORDERED that, although all proceedings are stayed, the parties shall, on or before July 17, 2023, file with the Court written status reports (preferably a joint report) as to the then-current status of the related bankruptcy proceedings.


Summaries of

Pickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 7149-22 (U.S.T.C. Mar. 16, 2023)
Case details for

Pickard v. Comm'r of Internal Revenue

Case Details

Full title:PAUL S. PICKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 7149-22 (U.S.T.C. Mar. 16, 2023)