Opinion
12835-19
11-24-2021
Tomas C. Delos Santos, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
DAVID GUSTAFSON JUDGE
This deficiency case brought under I.R.C. section 6213(a) was assigned to a May 2020 trial session in Seattle, but that session was canceled because of the coronavirus pandemic and was assigned to the undersigned judge. Since then petitioner's counsel entered his appearance (Doc. 21), and with petitioner's consent (Doc. 22) the Commissioner filed an amendment to his answer (Doc. 24). On November 22, 2021, petitioner filed his reply (Doc. 27). We conclude that the case should be restored to the general docket so that it can be assigned to a future Seattle session. It is
ORDERED that this case is continued generally.