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Rollolazo v. Comm'r of Internal Revenue

United States Tax Court
May 20, 2024
No. 4118-23 (U.S.T.C. May. 20, 2024)

Opinion

4118-23

05-20-2024

EPHRAIM A. ROLLOLAZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE.

On May 16, 2024, the Court received and filed a Letter from petitioner dated May 10, 2024. Therein petitioner states that he intends to leave the United States for the Philippines and requests that his case be set for hearing in Seattle, Washington, at the Court's earliest convenience. Petitioner's Letter will accordingly be recharacterized as a Motion to Calendar. However, this motion is premature: the case is not yet at issue, as respondent has not yet filed an Answer to the Petition, and further, respondent's Motion to Dismiss for Lack of Jurisdiction as to All Periods Petitioned Except for the Period Ending March 31, 2016 is still pending in this case.

Upon due consideration, it is

ORDERED that petitioner's Letter, filed May 16, 2024, is recharacterized as petitioner's Motion to Calendar. It is further

ORDERED that petitioner's just-referenced Motion To Calendar is denied without prejudice.


Summaries of

Rollolazo v. Comm'r of Internal Revenue

United States Tax Court
May 20, 2024
No. 4118-23 (U.S.T.C. May. 20, 2024)
Case details for

Rollolazo v. Comm'r of Internal Revenue

Case Details

Full title:EPHRAIM A. ROLLOLAZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 20, 2024

Citations

No. 4118-23 (U.S.T.C. May. 20, 2024)