Opinion
10443-20L
09-28-2023
AFSANEH E. HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the April 4, 2022 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it would collect Ms. Hawkins' unpaid taxes by levy. Petitioner submitted a new offer in compromise that IRS Appeals needed several months to review.
That didn't work and we set up the case for decision through summary judgment based on the administrative record. We set a schedule for simultaneous briefing.
That didn't work because, although respondent filed a timely brief on August 14, Ms. Hawkins did not. On September 14, the day answering briefs were due, we got a motion to continue for one day from Ms. Hawkins. On September 15, we got a motion to continue more generally in a document signed by Mr. Hawkins who, though a lawyer, is not admitted to practice in Tax Court. Accompanying this was a contract that he had signed back in 2020 with a firm that is not a law firm but calls itself "American Tax Solutions."
This suggested that there was some confusion on the part of the Hawkins as to what we were requiring. We spoke with them today to try to clarify that all we need is a response to the IRS's motion that we can also consider Ms. Hawkins' own motion. We also explained to Mr. Hawkins that, until and unless he becomes a member of the Tax Court bar, he may not file anything on his wife's behalf.
With these understandings now firmly in place, we will restart the briefing clock and make the briefing serial instead of simultaneous. It is therefore
ORDERED that on or before October 27, 2023 petitioner shall file "Petitioner's Summary Judgment Motion and Response to Respondent's Summary Judgment Motion." It is also
ORDERED that on or before November 27, 2023 respondent shall file "Respondent's Response to Petitioner's Summary Judgment Motion." It is also
ORDERED that petitioner's September 14, 2023 motion for continuance is denied as moot. It is also
ORDERED that petitioner's September 15, 2023 motion for continuance is denied as moot.