Opinion
17668-21S
09-21-2022
SHANIGAY MONIQUE WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's Atlanta, Georgia trial session, which is scheduled to begin September 26, 2022. On August 29, 2022, the parties filed a Proposed Stipulated Decision with the Court. However, upon review of the record, the Court found that potentially petitioner's petition had not been timely filed. On August 31, 2022, the Court served an Order to Show Cause on the parties instructing them to on or before September 15, 2022, show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On September 15, 2022, respondent filed a Reply to Order to Show Cause.
Before taking further action in this case, we will await the ruling of this Court on Hallmark Research Collective v. Commissioner (Docket No. 21284-21) Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022. As the ruling on Hallmark is not expected to come before the occurrence of the above-referenced calendar session, the Court will continue this case but will retain jurisdiction and will act further in due course. Upon due consideration, it is hereby
ORDERED that the Court's Order to Show Cause served August 31, 2022 is discharged. It is further
ORDERED that this case is stricken from the above-referenced calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is continued. It is further
ORDERED that jurisdiction is retained by the undersigned.