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Oberemok v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 21104-19 (U.S.T.C. Aug. 24, 2023)

Opinion

21104-19

08-24-2023

ROMAN OBEREMOK & JULIA SCHERVAKOV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh, Judge

This case is set for trial at the Court's September 11, 2023, Spokane, Washington special trial session. This case has been set for trial and continued on three prior occasions, twice on petitioners' motion and the third time by the Court after petitioners' prior counsel raised an unwaivable conflict of interest at the call of the case from the calendar on January 17, 2023. Petitioners thus should have been ready for trial in January when petitioners' prior counsel identified the unwaivable conflict on the eve of trial which formed the basis for the third continuance.

On August 10, 2023, petitioners filed a third Motion for Continuance to which respondent objects. The Court understands the predicament faced by petitioners' new counsel but is not satisfied that petitioners have provided sufficient grounds for continuance given the time that this case has been pending. We therefore will set petitioners' motion for hearing at the September 11, 2023, trial calendar so that petitioners can explain, on the record and in detail, what documents are being used to reconstruct petitioners' books and records; where those documents are located; and when those documents were provided to respondent (or if they have not been provided why they have not been provided yet).

Upon due consideration and for cause, it is hereby

ORDERED that petitioners' Motion for Continuance, filed August 10, 2023, is set for hearing at the Court's Spokane, Washington special trial session scheduled to commence on September 11, 2023, at 10:00 am at the U.S. District Court & U.S. Bankruptcy Court, U.S. Post Office Building,West 904 Riverside Avenue, Spokane, WA 99201.

Unless petitioners can establish good cause for another continuance, the Court intends to deny their motion and proceed to trial.


Summaries of

Oberemok v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 21104-19 (U.S.T.C. Aug. 24, 2023)
Case details for

Oberemok v. Comm'r of Internal Revenue

Case Details

Full title:ROMAN OBEREMOK & JULIA SCHERVAKOV, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 24, 2023

Citations

No. 21104-19 (U.S.T.C. Aug. 24, 2023)