Opinion
13591-22S
07-05-2023
EDWARD L. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency was recalled from the calendar on June 22, 2023, in Chicago, Illinois. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The case is now before the Court on respondent's motion to dismiss for lack of jurisdiction, filed June 29, 2023. According to respondent, the petition in this case was not filed within the period prescribed by I.R.C. section 6213(a).
Giving due regard to the representations contained in respondent's motion, and for cause appearing more fully in the transcript of the above-referenced proceeding, it is
ORDERED that respondent's motion is set for hearing at the Court's September 25, 2023, Chicago, Illinois, trial session for a time and date certain of 10:00 a.m. on September 26, 2023, at the Kluczynski Federal Building, 230 S. Dearborn Street, Room 3908, Chicago, IL 60604. It is further
Petitioner is reminded of the availability of representation from Low Income Taxpayer Clinics that serve the Chicago, Illinois, area as described in the notice served on petitioner on February 17, 2023, or identified in the Court's website at www.ustaxcourt.gov.