T.C. Summary Opinion 2008-5
UNITED STATES TAX COURT
AKIN FALODUN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16424-05S. Filed January 7, 2008.
Akin Falodun, pro se.
William J. Gregg, for respondent.
ARMEN, Special Trial Judge:1 This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
1 Special Trial Judge Carleton D. Powell, to whom this case
was submitted, died on Aug. 23, 2007, while in office. By Order
dated Aug. 30, 2007, the parties were directed to file, on or
before Oct. 2, 2007, either a response consenting to the
reassignment of this case or a notice objecting to the
reassignment, together with a motion for a new trial or a motion
to supplement the record, stating reasons in support of either
motion. On Sept. 11, 2007, counsel for respondent filed a
response consenting to the reassignment of this case. To date,
and despite several followup Orders, the Court has received no
response from petitioner. After allowing ample time for a
response from petitioner, the Chief Judge reassigned this case to
Special Trial Judge Robert N. Armen, Jr., for disposition on the
existing record.
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Last modified: March 27, 2008