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Powell v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 20296-21 (U.S.T.C. Feb. 1, 2023)

Opinion

20296-21

02-01-2023

CHARLES BERNARD POWELL & VALERIE LORRAINE POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

L. Paige Marvel Judge

This case is calendared for trial at the New York City, New York, Trial Session of the Court scheduled to begin on February 27, 2023. On January 25, 2023, respondent filed a Notice of Proceeding in Bankruptcy, notifying the Court that petitioner, Charles Bernard Powell, filed a petition with the United States Bankruptcy Court for the Eastern District of New York under 11 U.S.C. Chapter 13 on October 27, 2022, which petition was later converted to a Chapter 7, after filing a petition with this Court on June 7, 2021. Respondent attached to the Notice of Proceeding in Bankruptcy a copy of the docket record of petitioner Charles Bernard Powell's bankruptcy case. Upon due consideration and for cause, it is

ORDERED that pursuant to 11 U.S.C. section 362(a)(8), all proceedings herein are automatically stayed, insofar as they relate to petitioner Charles Bernard Powell. It is further

ORDERED that the parties shall, on or before February 20, 2023, file a status report addressing why this proceeding should not be stayed as to petitioner Valerie Lorraine Powell. It is further

ORDERED that although all proceedings are stayed insofar as they relate to petitioner Charles Bernard Powell, the parties shall, on or before July 27, 2023, file a joint report as to the then present status of the related bankruptcy proceeding.


Summaries of

Powell v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 20296-21 (U.S.T.C. Feb. 1, 2023)
Case details for

Powell v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES BERNARD POWELL & VALERIE LORRAINE POWELL, Petitioners v…

Court:United States Tax Court

Date published: Feb 1, 2023

Citations

No. 20296-21 (U.S.T.C. Feb. 1, 2023)