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Trelles v. Comm'r of Internal Revenue

United States Tax Court
Jan 31, 2022
No. 21958-21L (U.S.T.C. Jan. 31, 2022)

Opinion

21958-21L

01-31-2022

Victor A. Trelles Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Mark V. Holmes, Judge

This case is on the Court's April 4, 2022 trial calendar for Los Angeles, California. On December 22, 2021, respondent moved under Tax Court Rule 37(c) that the undenied allegations in paragraphs 8-11 of his answer be deemed admitted. On January 4, 2022 respondent moved without opposition for a continuance and a couple weeks later moved to remand.

It turns out that petitioner is not fluent in English. This caused problems in his ability to communicate with IRS Appeals in the period before his CDP hearing. Respondent now seeks a remand to enable a more productive hearing. Mr. Trelles does not object. To move this case along, it is therefore

ORDERED that the Court's December 30, 2021 order requiring Mr. Trelles to respond to respondent's Rule 37(c) motion is vacated. It is also

ORDERED that petitioner's January 4, 2022 motion for continuance is granted in that this case is stricken from the Court's April 4, 2022 trial calendar. It is also

ORDERED that this division of the Court retains jurisdiction. It is also

ORDERED that respondent's January 18, 2022 motion to remand is granted. It is also

ORDERED on or before April 26, 2022 respondent file a status report that describes the parties' progress on remand.


Summaries of

Trelles v. Comm'r of Internal Revenue

United States Tax Court
Jan 31, 2022
No. 21958-21L (U.S.T.C. Jan. 31, 2022)
Case details for

Trelles v. Comm'r of Internal Revenue

Case Details

Full title:Victor A. Trelles Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Jan 31, 2022

Citations

No. 21958-21L (U.S.T.C. Jan. 31, 2022)