Opinion
12796-20L
06-23-2022
PATRICIA HYDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On June 4, 2022, petitioner filed with the Court a Motion to Change or Correct Docket Entry, docket entry 14.
This case was called and later recalled for Trial from the calendar at the remote Little Rock, Arkansas Trial Session of the Court on June 13, 2022. The parties appeared and were heard.
Petitioner's June 4, 2022, Motion to Change or Correct Docket Entry, docket entry 14, requests the Court to Deem Pretrial Memorandum for Petitioner Timely Filed.
On March 8, 2022, the Court issued its Standing Pretrial Order instructing each party to file a pretrial memorandum no later than twenty-one (21) days before the first day of the trial session. On May 17, 2022, twenty-seven (27) days prior to the first day of the trial session, petitioner mailed her pretrial memorandum by United States Postal Service certified mail. Although the package had an expected delivery date of May 20, 2022, the Court did not receive it until June 4, 2022. Petitioner provided service of a copy of her pretrial memorandum to respondent's counsel by certified mail on May 17, 2022, and respondent received the copy on May 19, 2022. On learning that her pretrial memorandum had not been received by the Court, petitioner contacted the Court and subsequently registered for electronic service. On June 4, 2022, petitioner electronically filed her pretrial memorandum and the Court accepted it as timely. Therefore, the Court will deny petitioner's motion as moot.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's Motion to Change or Correct Docket Entry, filed June 4, 2022, docket entry 14, is denied as moot.