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Walk v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 20714-22 (U.S.T.C. Mar. 22, 2023)

Opinion

20714-22

03-22-2023

DENISE E. WALK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On December 12, 2022, the Court served an Order to Show Cause on the parties instructing them to on or before January 11, 2023, file a response to this Order showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed. On January 3, 2023, petitioner filed a response to the Order. On January 5, 2023, respondent filed a response to the Order. As respondent says they have no proof of petitioner's claims that the petition was timely filed, The Court will set this case for remote hearing.

Upon due consideration, it is hereby

ORDERED that On the Court's own Motion to Dismiss for Lack of Jurisdiction, this case is set for hearing at a Washington, D.C. special hearing session of the Court, at a time and date certain of 1:00 p.m. (Eastern Time), on Wednesday May 10, 2023, to be conducted remotely and presided over by the undersigned. It is further

ORDERED that the Clerk of the Court shall serve on the parties a notice of remote proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.

This Order constitutes official notice to the parties.


Summaries of

Walk v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 20714-22 (U.S.T.C. Mar. 22, 2023)
Case details for

Walk v. Comm'r of Internal Revenue

Case Details

Full title:DENISE E. WALK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 20714-22 (U.S.T.C. Mar. 22, 2023)