Opinion
3482-21S
03-30-2022
ISAIAH E. CRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On February 14, 2022, this case was called from the calendar at the Court's remote Cincinnati, Ohio trial session. Petitioner made an oral motion for continuance. The Court granted petitioner's motion to allow petitioner time to obtain counsel and time to obtain a signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, from the custodial parent of the dependent claimed on petitioner's Federal income tax return for the taxable year 2018. By Order dated February 17, 2022, the Court directed the parties to file a joint status report on or before March 16, 2022.
On March 14, 2022, respondent filed with the Court a Status Report which indicates that respondent has made attempts to contact petitioner requesting the signed Form 8332; to speak with petitioner's counsel, if petitioner had obtained representation; and, respondent's counsel also provided a decision document in the event petitioner decided to concede this case.
Petitioner failed to respond to respondent and failed to provide the Court with his status report as the Court had directed.
Therefore, the Court will schedule this case for trial at the Court's remote Special Trial Session commencing on Monday, April 18, 2022, at a time and date certain of 9:00 a.m. ET on Monday, April 18, 2022. For that remote session, Denver Colorado is listed as the place of trial; however, as Court now allows trials to be conducted remotely, the place of trial is listed for administrative purposes only.
A Standing Pretrial Order will be separately served on the parties, but to the extent respondent has already submitted a pretrial memoranda and proposed trial exhibits, he is relieved of his responsibility to file them again. Except for the deadlines previously met by respondent and except as set forth in the third Ordered paragraph below, the Court requests that the parties follow the Standing Pretrial Order for the Court's April 18, 2022, Denver, Colorado Remote Special Trial Session.
After due consideration, and for cause, it is
ORDERED that this case is set for trial at the Court's April 18, 2022, remote Special Trial Session (with Denver, Colorado listed for administrative purposes) at a time and date certain commencing on Monday, April 18, 2022, at 9:00 a.m. ET. It is further
ORDERED that the Clerk of the Court shall also serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, and the Standing Pretrial Order for Denver, Colorado. It is further
ORDERED that the 60-day and 45-day deadlines related to filing dispositive or discovery motions and the 21-day deadline for filing a motion to dismiss for lack of prosecution are modified to be 14 days before the start of the trial session.