Opinion
9354-18
07-15-2022
JERROLD MARK PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case was previously set for trial in Houston, Texas on April 27, 2021, but was continued with jurisdiction retained by this Division of the Court.
Background
On May 14, 2018, petitioner filed with the Court a timely petition. On March 1, 2019, respondent filed a First Request for Admissions. Respondent filed a Second Request for Admissions on June 18, 2019. On July 9, 2019, this case was continued by order of the Court. On May 5, 2020, respondent filed with the Court a Third Request for Admissions. On January 8, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. That motion to dismiss was set for hearing on April 27, 2021, at the Houston, Texas Remote Trial Session of the Court and jurisdiction was retained by this Division of the Court.
The hearing took place on April 27, 2021, wherein the parties appeared and indicated to the Court that they were working towards settlement, or narrowing the issues for trial. At that hearing, the parties agreed to set the case for trial at a time and date certain. On May 3, 2021, the Court issued an Order setting this case for trial at a time and date certain of August 24, 2021, at 1:00 p.m. ET on the Court's Washington, D.C. Remote Special Session; the Court's Order also addressed respondent's January 8, 2021 Motion to Dismiss for Failure to Properly Prosecute.
On August 20, 2021, respondent filed with the Court a Motion for Continuance of Trial. There was no objection from petitioner. The Court issued an Order on August 20, 2021, granting respondent's motion, continuing to retain jurisdiction, and striking this case from the special trial setting on August 24, 2021. The Court also ordered a joint status report to be filed on or before October 19, 2021. Respondent filed a status report with the Court on October 7, 2021, indicating that the parties were still in the process of working towards a resolution in this case and requesting more time for petitioner to provide documents.
In an Order issued April 26, 2022, the Court indicated neither party had informed the Court of further developments in this case and ordered status reports on or before May 25, 2022. On May 23, 2022, respondent filed a status report with the Court indicating a lack of response from petitioner regarding a proposed stipulation of facts and proposed settlement. Respondent's counsel also requested that this case be scheduled for an upcoming virtual trial session.
Discussion
The Court believes that this case needs to proceed to trial, and agrees that a remote trial setting would be appropriate. For this reason, this Division of the Court shall be relinquishing jurisdiction of this case, and restoring it to the general docket to be calendared for trial at a remote trial session in due course.
After due consideration, and for cause, it is
ORDERED that jurisdiction is no longer retained by this Division of the Court, and this case is restored to the general docket.
Registration and eAccess: The Court provides electronic access (eAccess) allowing registered petitioners, intervenors, corporations, fiduciaries, and certain other participants (referred to here as "petitioners") and persons representing petitioners and respondent who are admitted to practice before the Tax Court (referred to here as "practitioners") to electronically view documents in their Tax Court case or cases. The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.