Opinion
34982-21
05-02-2024
ANDREW D. SWEET & JENNIFER R. SWEET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
On April 26, 2024, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to petitioner Jennifer R. Sweet and To Change Caption. This case was called from the calendar of the Court's St. Louis, Missouri, trial session, on April 29, 2024. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. During calendar call, respondent notified the Court that a basis for settlement has been reached and read it into the record. Counsel for respondent advised the Court that additional time is needed to prepare decision documents. Last, Counsel for respondent orally moved the Court for a continuance. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Jennifer R. Sweet and To Change Caption, is granted, and the caption of this case is amended as follows: "Andrew D. Sweet, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's oral Motion for Continuance, filed April 29, 2024, is granted. It is further
ORDERED that, on or before May 29, 2024, the parties shall file with the Court proposed stipulated decision documents. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.