Opinion
453-17
09-09-2021
Gregory J. Podlucky & Karla S. Podlucky Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's October 4, 2021, Los Angeles, Cali fornia, trial session, to be conducted remotely via Zoomgov. On August 25, 2021, we ordered the parties to show cause in writing, by September 7, 2021, why this case should not be set for trial at a time and date certain of 10:00 a.m. Pacific time on Tuesday, October 5, 2021.
On September 7, 2021, petitioners submitted a document captioned "No Re-Contracting Response." The Court filed this document as petitioners' Response to Order to Show Cause. In this document petitioners do not object to--indeed, they do not mention--the proposed trial date. Rather, they assert that they "are amend ing * * * [their] returns" and that they "have rescinded [their] signatures on the [p]etition." To the extent petitioners seek to "rescind" their petition, that request is denied. See Davidson v. Commissioner, 144 T.C. 273, 274 (2015) ("[I]n deficien cy cases brought pursuant to section 6213 a taxpayer may not withdraw a petition in order to avoid a decision."); Estate of Ming v. Commissioner, 62 T.C. 519, 521 (1974) ("[A] taxpayer may not unilaterally oust the Tax Court from jurisdiction which, once invoked, remains unimpaired until it decides the controversy.").
In consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, served August 25, 2021, is hereby made absolute. It is further
ORDERED that this case is set for trial at a time and date certain of Tuesday, October 5, 2021, at 10:00 a.m. Pacific time, during the Court's October 4, 2021, Los Angeles, California, trial session. The parties shall log in to the remote trial using the same "Meeting ID" and "Passcode" that the Court provided to them in the Notice of Trial, issued on May 5, 2021, at docket entry #178.
This Order constitutes official notice of its contents to the parties.
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