Opinion
10374-20
09-27-2022
JEFFREY MORGAN TUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's December 19, 2022, Miami, Florida trial session. On September 26, 2022, Mr. Tucker filed a Motion for Continuance. Tax Court Rule 50(a) requires that a motion "show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion. If a motion does not include such a statement, the Court will assume that there is an objection to the motion." Mr. Tucker's motion does not indicate that he gave prior notice to the Commissioner or state the Commissioner's views on the motion. On September 27, 2022, the Court attempted to arrange a conference call with the parties to discuss the motion. Mr. Tucker did not answer his phone and the Court was unable to leave a message for him because his voicemail was full. Mr. Tucker may contact the Court at 202-521-0810 to arrange a conference call. In the meantime, it is
ORDERED that Mr. Tucker's Motion for Continuance filed September 26, 2022, is denied.