Williams v. Comm'r of Internal Revenue

Full title: Larry T. Williams Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 27, 2021

No. 939-20 (U.S.T.C. Oct. 27, 2021)

Opinion

939-20

10-27-2021

Larry T. Williams Petitioner v. Commissioner of Internal Revenue Respondent

Patrick J. Urda Judge

ORDER

Patrick J. Urda Judge

On October 12, 2021, petitioner filed a motion to dismiss for lack of jurisdiction. This case was called from the calendar of the Court's Atlanta, GA trial session conducted remotely on October 18, 2021. Both parties appeared and were heard on petitioner's pending motion.

This case was recalled for trial that afternoon. At trial, counsel for respondent made an oral motion under Tax Court Rule 104 to prohibit petitioner from introducing at trial any material that he had failed to turn over to the Commissioner consistent with our discovery order served on October 15, 2021. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that petitioner's Motion to Dismiss for Lack of Jurisdiction, filed October 12, 2021, is denied. It is further

ORDERED that respondent's oral motion under Tax Court Rule 104 is granted.