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Silva v. Comm'r of Internal Revenue

United States Tax Court
Oct 15, 2021
No. 20886-19 (U.S.T.C. Oct. 15, 2021)

Opinion

20886-19

10-15-2021

Javier Silva & Maria D. Ramirez Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Albert G. Lauber, Judge

This case was set on the calendar for the remote Trial Session of the Court at Los Angeles, California, on October 4, 2021. On September 13, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On September 29, 2021, respondent filed a status report informing the Court that petitioner Javier Silva had sent a letter to respondent's counsel representing that he had difficulty speaking English and would need someone to translate at the upcoming calendar call.

When this case was called on October 4, 2021, petitioner Javier Silva appeared and Krystal Ibarra, from Bet Tzedek Legal Services, provided translation assistance. The Court then placed Mr. Silva, Ms. Ybarra, and counsel for respondent in a virtual break-out room to discuss the case. When the case was recalled, the parties reported that progress had been made and that Ms. Ybarra hoped to enter an appearance for petitioner. The parties accordingly requested a continuance. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 13, 2021, is denied at this time. It is further

ORDERED that the parties' request for a continuance is granted, and this case is continued. It is further

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that, on or before December 3, 2021, the parties shall file (jointly if possible, otherwise separately) a status report informing the Court of the then-present status of this case.


Summaries of

Silva v. Comm'r of Internal Revenue

United States Tax Court
Oct 15, 2021
No. 20886-19 (U.S.T.C. Oct. 15, 2021)
Case details for

Silva v. Comm'r of Internal Revenue

Case Details

Full title:Javier Silva & Maria D. Ramirez Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Oct 15, 2021

Citations

No. 20886-19 (U.S.T.C. Oct. 15, 2021)