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Verges v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 20607-22 (U.S.T.C. Aug. 18, 2023)

Opinion

20607-22

08-18-2023

ANGEL M. SERRANO VERGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge

This case is calendared for hearing on petitioner's Motion to Dismiss for Lack of Jurisdiction at the Court's Philadelphia, Pennsylvania trial session scheduled to commence on October 30, 2023. At the request of counsel for the Commissioner, the Court held a conference call with the parties on August 17, 2023. During this call, counsel for the Commissioner stated that the Court should grant petitioner's motion due to his inability to show that the notice of deficiency was properly mailed to petitioner's last known address as required by section 6212 of the Internal Revenue Code.

Upon due consideration of the Court's conference call with the parties, and for cause, it is

ORDERED that this case is hereby stricken from the above-referenced trial session. It is further

ORDERED that the undersigned retains jurisdiction of this case. It is further

ORDERED that, on or before September 18, 2023, the parties shall file an appropriate joint motion or a joint status report informing the Court of the then-present status of the case.


Summaries of

Verges v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 20607-22 (U.S.T.C. Aug. 18, 2023)
Case details for

Verges v. Comm'r of Internal Revenue

Case Details

Full title:ANGEL M. SERRANO VERGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 18, 2023

Citations

No. 20607-22 (U.S.T.C. Aug. 18, 2023)