Opinion
16923-16
01-28-2022
KYLE D. SIMPSON & CHRISTEN SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case was submitted after trial on October 1, 2021. At the conclusion of trial, we directed petitioners to file a seriatim opening brief on or before December 1, 2021, if the parties were unable to settle the case. Upon setting the posttrial briefing schedule, the Court identified specific concerns that should be addressed in petitioners' brief. Trial Transcript, p. 396-399 (docket entry no. 103).
On December 14, 2021, and January 10, 2022, respectively, we granted petitioners' motion for extension of time to file said brief. When we granted petitioners' second motion for extension of time, we stated that we would not be inclined to grant further extensions. On January 25, 2022, petitioners filed a third motion for extension.
The parties are reminded that the Court may dispose of this case even in the absence of briefs. Calcutt v. Commissioner, 84 T.C. 716, 718-719 (1985); Stringer v. Commissioner, 84 T.C. 693, 704-708 (1985), aff'd. without published opinion, 789 F.2d 917 (4th Cir. 1986). Accordingly, we expect to receive petitioners' briefs--timely filed as stated below-that are directed to specific, detailed, easily found, and legible evidence in support of any allegations or proposed findings of fact. Stringer, 84 T.C. at 703-704. If petitioners do not file such a brief on or before February 11, 2022, as ordered below, the Court will seriously consider dismissal of this case. Id. at 708.
For cause, it is
ORDERED that petitioners' motion for extension of time, filed January 25, 2022, is granted and the time in which petitioners shall file their opening seriatim brief is extended to February 11, 2022. It is further
ORDERED that the time in which respondent shall file an answering seriatim brief is extended to on or before April 1, 2022.