Opinion
936-20
11-08-2021
Robert Smith & Joy Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge
This case was stricken from the Court's November 1, 2021, Miami, Florida remote trial session and jurisdiction was retained by this Division of the Court. On September 14, 2021, the Court issued an Order to Show Cause directing petitioners to show cause by October 13, 2021, why their counsel of record, Ross M. Greenberg, would not have conflicts of interest if the Court were to allow him to serve as counsel for both petitioners. See Rule 24(g), Tax Court Rules of Practice and Procedure. On September 30, 2021, the parties filed a Joint Motion for Continuance, which motion we granted on October 12, 2021.
On October 21, 2021, petitioners filed a response to the Order to Show Cause, advising that petitioner, Robert Smith, waived "his right to any potential conflict of interest". On October 26, 2021, we held a conference call with the parties. On October 29, 2021, petitioners filed a Status Report, advising that petitioner, Joy Smith, waived "her right to any potential conflict of interest". Upon due consideration and for cause, it is hereby
ORDERED that the Court's September 14, 2021, Order to Show Cause, is discharged. It is further
ORDERED that, on or before February 4, 2022, the parties shall file status reports regarding the then-present status of this case.