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Schoning v. Comm'r of Internal Revenue

United States Tax Court
Dec 11, 2023
No. 14845-20 (U.S.T.C. Dec. 11, 2023)

Opinion

14845-20

12-11-2023

KERRY J. SCHONING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh, Judge

This case was set for trial at the Court's December 11, 2023, Portland, Oregon trial session. On September 28, 2023, petitioner's counsel, Kevin O'Connell, filed a Notice of Withdraw as Counsel, but did not provide a current address and telephone number for petitioner, as required by Rule 24, Tax Court Rules of Practice and Procedure. We directed Mr. O'Connell to file a supplement to the Notice of Withdraw as Counsel, and attach thereto petitioner's contact information by October 17, 2023. Mr. O'Connell did not respond.

On November 9, 2023, respondent filed a Motion for Continuance. Respondent advised that respondent's counsel was working directly with petitioner and that petitioner "explained that his previous counsel Mr. O'Connell had been totally uncommunicative with petitioner, which has left petitioner very confused about the status of this case." On November 14, 2023, we issued an Order granting respondent's motion for continuance and removing Mr. O'Connell from this case. We further directed Mr. O'Connell to shall show cause in writing why he should not be sanctioned for his failure to comply with the Court's Orders and Rules. On December 4, 2023, Mr. O'Connell filed a Limited Entry of Appearance and a Response to our Order to Show Cause. Upon due consideration and for cause, it is hereby

ORDERED that the November 14, 2023 Order to Show Cause, is discharged.

The parties are reminded that status reports are due by January 2, 2024.


Summaries of

Schoning v. Comm'r of Internal Revenue

United States Tax Court
Dec 11, 2023
No. 14845-20 (U.S.T.C. Dec. 11, 2023)
Case details for

Schoning v. Comm'r of Internal Revenue

Case Details

Full title:KERRY J. SCHONING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Dec 11, 2023

Citations

No. 14845-20 (U.S.T.C. Dec. 11, 2023)