Opinion
19312-22S
10-31-2023
ROBERT IVAR CARLSON III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the Standalone Remote Trial Session of the Court scheduled to commence on November 13, 2023.
On June 20, 2023, the Court granted petitioner's Motion to Proceed Remotely and simultaneously served on the parties a Notice of Remote Proceeding, the Standing Pretrial Order, and the Clinic Letter for Houston, Texas. Paragraph seven (7), subparagraph (c) of the Standing Pretrial Order for Small Tax Cases states that, no later than 21 days before the first day of the trial session, the parties should file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report. To-date, neither party has complied with the Standing Pretrial Order and filed one of the requested documents.
The premises considered, it is
ORDERED that, on or before November 3, 2023, the parties shall file a joint report to inform the Court of the then-present status of this case or a proposed stipulated decision. In the alternative, the Commissioner shall file an appropriate motion.