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Wood v. Comm'r of Internal Revenue

United States Tax Court
Apr 25, 2024
No. 30624-21 (U.S.T.C. Apr. 25, 2024)

Opinion

1258-23

04-25-2024

GREGORY O. WOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

This case is currently calendared for trial at the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.

On April 2, 2024, the Commissioner filed a motion to dismiss for failure to properly prosecute. The Court subsequently issued an Order directing petitioner Gregory O. Wood to file a response to the motion and appear at the above-referenced trial session to be heard on the motion. To date, no response has been filed.

On April 23, 2024, the Court held a conference call with the parties. During the call, Mr. Wood explained that he had misunderstood the motion to dismiss and that he intends on working with the counsel for the Commissioner to resolve this case. We warned Mr. Wood that if he stops communicating with counsel for the Commissioner, the Court may grant the motion to dismiss for failure to properly prosecute and enter a decision against him. In light of the discussion, it is

ORDERED that this case is stricken from the above referenced trial session, and the parties are excused from appearing at the calendar call at the above-referenced trial session. It is further

ORDERED that jurisdiction of this case is retained by the undersigned. It is further

ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute filed April 2, 2024, is taken under advisement. It is further

ORDERED that, on or before June 24, 2024, the parties shall file a stipulated decision or a status report with the Court.


Summaries of

Wood v. Comm'r of Internal Revenue

United States Tax Court
Apr 25, 2024
No. 30624-21 (U.S.T.C. Apr. 25, 2024)
Case details for

Wood v. Comm'r of Internal Revenue

Case Details

Full title:GREGORY O. WOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Apr 25, 2024

Citations

No. 30624-21 (U.S.T.C. Apr. 25, 2024)