Opinion
15290-20
04-13-2022
MAISHA TEACHER & WILLIE TEACHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared on the Court's April 11, 2022, New York City, New York, trial session. The principal issue in this case is whether petitioners can substantiate expenses reported on Schedule C (Form 1040), Profit or Loss from Business, for their 2016-2018 tax years. On April 6, 2022, petitioners filed an untimely Motion for Continuance representing that they need more time to gather documentation to substantiate these expenses. Respondent opposed the granting of the Motion. On April 11, 2022, this case was called from the calendar. Counsel for both parties appeared and the Court heard argument on the Motion. We will grant petitioners' Motion, and set this case for trial at the June 13, 2022, remote trial session. The undersigned will be presiding. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioners' Motion for Continuance, filed April 6, 2022, is granted, this case is continued, and jurisdiction is retained by the undersigned. It is further
ORDERED that this case is calendared for trial during the Court's June 13, 2022, remote trial session. The undersigned will be presiding. It is further
ORDERED that petitioners shall supply to respondent's counsel, on or before May 26, 2022, all documents on which they expect to rely at trial. It is further
ORDERED that respondent shall file, on or before June 2, 2022, a status report detailing the then-present status of the case. It is further 1
ORDERED that the Clerk of the Court shall serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the Court's June 13, 2022, trial session, and (2) a copy of the Standing Pretrial Order for that trial session. 2