Opinion
15051-20
04-07-2022
JOSE H. LUGARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
This case was scheduled for trial at the Tax Court's Philadelphia session beginning April 18, 2022; but on March 18, 2022, the Commissioner filed a motion to "continue" (i.e., to postpone) the trial because "petitioner in this case [has] not yet completed a full meaningful settlement discussion with the assigned Appeals Officer". In our order of March 21, 2022, we observed that many cases do settle when the petitioner and the Appeals Officer are able to engage in settlement discussions; and we ordered that, no later than April 1, 2022, petitioner Jose H. Lugaro should file a response to the motion, stating whether he consents to the requested continuance and, if he did, then explaining why. As of this date, he has not filed a response. It is therefore
ORDERED that the Commissioner's motion for a continuance is granted and that this case is continued generally. This case will not be called on April 18, 2022. Rather, the parties shall pursue the possibility of settlement. If they are unable to resolve the case by settlement, then it will be tried at a future session of the Court.