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Shead v. Comm'r of Internal Revenue

United States Tax Court
Feb 27, 2023
No. 390-22S (U.S.T.C. Feb. 27, 2023)

Opinion

390-22S

02-27-2023

JUSTIN BLAINE SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On February 14, 2023, the Court served an Order of Dismissal for Lack of Jurisdiction on the parties (index #17). However, upon review, it was considered that petitioner may have further dated evidence to present to the Court to substantiate his claim that he was outside of the United States on October 4, 2021. Therefore, the Court shall vacate its Order of Dismissal for Lack of Jurisdiction (index #17).

Accordingly, the premises considered, and for cause, it is hereby

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction served February 14, 2023 (index #17) is hereby vacated and set aside. It is further

ORDERED that this case is scheduled for hearing at the Court's April 19, 2023, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, April 19, 2023, at which time petitioner may present further evidence. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that the Clerk of the Court shall also serve on the parties a clinic letter for Dallas, Texas.


Summaries of

Shead v. Comm'r of Internal Revenue

United States Tax Court
Feb 27, 2023
No. 390-22S (U.S.T.C. Feb. 27, 2023)
Case details for

Shead v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN BLAINE SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 27, 2023

Citations

No. 390-22S (U.S.T.C. Feb. 27, 2023)