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Williams v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 1954-22 (U.S.T.C. Nov. 23, 2022)

Opinion

1954-22

11-23-2022

DEREK JASON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

This case is set for trial on December 5, 2022, at the remote Standalone Trial Session of the Court. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.

On November 18, 2022, docket entry 16, respondent filed a Motion for Leave to File Out of Time Motion for Continuance, and lodged a Motion for Continuance, docket entry 17.

Respondent's Motion for Continuance indicates that the IRS Independent Office of Appeals has only recently reached out to petitioner and has not fully considered this case. Respondent believes this case is susceptible to settlement by the IRS Independent Office of Appeals. In the alternate, if a settlement is not reached, the parties will require additional time to fully prepare for trial. Respondent indicates that attempts to contact petitioner have been unsuccessful and therefore unable to obtain petitioner's views on this motion.

The Court will grant respondent's Motion for Continuance and retain jurisdiction of this case.

On November 18, 2022, docket entry 18, petitioner filed a Motion to Dismiss requesting the case be dismissed for a lack of insufficient process.

The Court will request respondent file a response to petitioner's Motion to Dismiss, filed November 18, 2022, docket entry 18.

After due consideration, and for cause, it is

ORDERED that respondent's Motion for Leave to File Out of Time Motion for Continuance, filed November 18, 2022, docket entry 16, is granted, and respondent's Motion for Continuance of Trial, lodged November 18, 2022, docket entry 17, is filed as of the date of this Order. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further

ORDERED that respondent's Motion for Continuance of Trial, docket entry 19, is granted in that this case is stricken for trial from the December 5, 2022, remote Standalone Trial Session, and this case is continued. It is further

ORDERED that, on or before, December 13, 2021, respondent shall file a response to petitioner's Motion to Dismiss, filed November 18, 2022, docket entry 18. It is further

ORDERED that, on or before January 30, 2023, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then-present status of this case.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 1954-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:DEREK JASON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 1954-22 (U.S.T.C. Nov. 23, 2022)