Rossini v. Comm'r of Internal Revenue

Full title: BRENDA ROSSINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 29, 2023

No. 14104-20 (U.S.T.C. Sep. 29, 2023)

Opinion

14104-20

09-29-2023

BRENDA ROSSINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, Respondent AND ALBERT ROSSINI, INTERVENOR,

Lewis R. Carluzzo Chief Special Trial Judge

ORDER

Lewis R. Carluzzo Chief Special Trial Judge

This I.R.C. section 6015(e) case, set for trial during the Chicago, Illinois, trial session of the Court scheduled to begin on September 25, 2023, is before the Court on petitioner's (1) motion for continuance, filed July 6, 2023, and (2) motion for continuance to reschedule dates, filed July 10, 2023. The motions were heard in Chicago, Illinois, on September 27, 2023. Petitioner appeared and was heard. Intervenor applied for a writ to allow his appearance, but his application was denied. Counsel for respondent appeared and advised the Court that respondent did not object to petitioner's motion to continue.

Petitioner explained that her motion for continuance to reschedule dates is directed toward the obligations imposed upon the parties in the Standing Pretrial Order, served May 25, 2023. Because the parties were excused from those obligations by Order served July 12, 2023, the relief requested in that motion has already been granted.

On September 20, 2023, after the above-referenced motions were set for hearing, petitioner's motion to admit was filed. Although not formally set for hearing, with the apparent consent of the parties, the motion was considered during the above-reference hearing. It is clear that the parties might be involved in a dispute with respect to the contents and significance of the administrative record filed July 10, 2023. Petitioner's motion to admit seems do little more than point out certain statements contained in the administrative record that she either agrees with or would request stipulations to the same effect. Because the facts she highlights in her motion are already contained in the administrative record her motion is unnecessary.

Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that petitioner's motion for continuance to reschedule dates, filed July 10, 2023, and petitioner's motion to admit, filed September 20, 2023, are moot. It is further

ORDERED that petitioner's motion for continuance, filed July 6, 2023, is granted, and this case is continued generally.