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Nasiek v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 2210-20 (U.S.T.C. Aug. 18, 2023)

Opinion

2210-20

08-18-2023

DARIUSZ J. NASIEK & SARA NASIEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler, Judge

On August 15, 2023, respondent filed a motion to calendar, requesting that the Court set this case for an in-person trial commencing on or after June 3, 2024, at a special trial session of the Court in Las Vegas, N V. Respondent's motion also seeks an order requiring a proposed scheduling order by the parties, based on setting of a special trial session for this case. Respondent indicates a 2-to-3-week possible trial; however, it is unclear from the motion whether respondent's estimate for trial time includes the entire trial or only respondent's case-in-chief portion of the trial. Respondent's motion also proposes alterative dates for trial in September and December 2024, and indicates how petitioners object to the granting of this motion and would prefer a trial in the spring of 2025. Respondent's motion does not address whether discovery in this case has been completed, whether expert witnesses (if any) have been retained or will be retained, or otherwise address the parties' readiness for trial. In a footnote, respondent's motion references how a trial on the "east coast" (rather than Las Vegas) may be beneficial to the parties; however, respondent does not specify where on the "east coast" some or all of the trial could occur. At this time, the undersigned has two special trial sessions commencing the week of June 10, 2024, and July 15-26, 2024.

Considering the foregoing, it is

ORDERED that on or before September 1, 2023, respondent is to supplement his motion to calendar by addressing whether discovery in this case has been completed or if further discovery is necessary, whether expert witnesses (if any) have been retained or will be retained, proposed alternative location for some or all of trial, and otherwise address his readiness for trial. It is further

ORDERED that on or before September 15, 2023, petitioners are to file a response to respondent's motion to calendar (as supplemented).


Summaries of

Nasiek v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 2210-20 (U.S.T.C. Aug. 18, 2023)
Case details for

Nasiek v. Comm'r of Internal Revenue

Case Details

Full title:DARIUSZ J. NASIEK & SARA NASIEK, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 18, 2023

Citations

No. 2210-20 (U.S.T.C. Aug. 18, 2023)