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Pickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 22519-22 (U.S.T.C. Mar. 31, 2023)

Opinion

22519-22

03-31-2023

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


ORDER

Kathleen Kerrigan Chief Judge

On March 6, 2023, petitioner filed a Motion to Stay Proceedings. Also on March 6, 2023, petitioner filed a First Amended Motion to Stay Proceedings. In petitioner's amended motion, petitioner informs the Court that petitioner filed a bankruptcy petition after filing the petition in this case.

Upon due consideration of the foregoing, it is

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. It is further

ORDERED that, although all proceedings are stayed, the parties shall, on or before June 29, 2023, file status reports (preferably a joint report) concerning the then-current status of the related bankruptcy proceeding.


Summaries of

Pickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 22519-22 (U.S.T.C. Mar. 31, 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 31, 2023

Citations

No. 22519-22 (U.S.T.C. Mar. 31, 2023)