Opinion
13605-22
09-18-2023
ROBBY L. LARMON & BRANDI N. LARMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
This case is set for trial at the Court's San Antonio, Texas trial session, commencing on December 11, 2023. On August 22, 2023, petitioners filed a Motion for Partial Summary Judgment. On September 4, 2023, petitioners filed an opposed Motion to Proceed Remotely. Then on September 5, 2023, respondent filed an unopposed Motion for Continuance. In response to Orders of the Court, on September 11, 2023, respondent filed a Response to petitioners' Motion for Partial Summary Judgment and Notice of Objection to the Motion to Proceed Remotely.
In the Notice of Objection, respondent indicates how the parties have not discussed the Motion to Proceed Remotely, and how respondent believes this case (and others) are being coordinated by a third party legal advisor who has not entered an appearance in this case. In his Motion for Continuance, respondent notes how this case was recently referred to the Independent Office of IRS Appeals for resolution, and that granting a continuance of trial will conserve time and resources of the Court and avoid any undue hindrances for the parties.
While in the Response to petitioners' Motion for Partial Summary Judgment, respondent notes how the Motion in question is a "cookie cutter" of some eight motions currently pending before this Court, seeking relief on a single issue; namely, whether a Closing Agreement between petitioners and respondent is valid and binding. Respondent, citing to paragraph 6 of his Answer, also contends how summary adjudication on this issue should not be granted since in this case both parties agree that there is no Closing Agreement between the parties. This Court agrees with respondent and does not find petitioners' Motion for Partial Summary Judgment to be well plead or based on issue of facts and dispute of law present before this Court. In other words, both the factual and legal issues raised in the Motion for Partial Summary Judgment do not relate to petitioners' case - and appear to be from one or more other cases currently pending before this Court.
This Court would also reference how these issues were considered by this Court and is now on appeal before the U.S. Court of Appeals for the District of Columbia in Smith v. Commissioner, Case #23-1050.
On September 12, 2023, the Court and the parties herein held a conference call to discuss the pending motions and upcoming trial date. During the call with the Court, petitioners Robby Larmon and Brandi Larmon indicated how their pending motions were in fact filed by a third party representative and how their preference was a continuance, rather than a trial.
Considering the foregoing, it is
ORDERED that petitioners' Motion for Partial Summary Judgment, filed on August 22, 2023, is denied. It is further
ORDERED that petitioners' Motion to Proceed Remotely, filed on September 4, 2023, is denied, without prejudice. It is further
ORDERED that respondent's Motion for Continuance, filed on September 5, 2023, is granted. It is further
ORDERED that this case is stricken from the Court's San Antonio, Texas trial session, commencing on December 11, 2023, and this case is restored to the general docket.