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Wellington v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2023
No. 18511-22S (U.S.T.C. Sep. 1, 2023)

Opinion

18511-22S

09-01-2023

JULIAN RICHARD WELLINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

This case was called from the calendar for the remote Trial Session of the Court on August 30, 2023. Petitioner and counsel for respondent appeared and a partial trial was conducted in this case. During that partial trial, petitioner disconnected from the zoom proceeding and did not reconnect. Petitioner contacted chambers via e-mail to express that he had connectivity issues, and subsequently, chambers, the trial clerk and respondent's counsel attempted to contact petitioner via telephone and e-mail to inform him that the case would be recalled at 1 p.m. (ET) on August 30, 2023.

Despite numerous attempts to contact petitioner, he was non-responsive and did not appear at the recall of the case at 1 p.m. nor further contact the Court regarding the 1 p.m. proceeding. The Court adjourned and informed counsel and those present in the proceeding this case would be scheduled for further trial on either September 6 or September 7, 2023. After due consideration and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that this case is continued for further trial to the remote Special Session of the Court scheduled to commence at 10:00 a.m. (ET) on Thursday, September 7, 2023. Columbus, Ohio shall be listed as the place of trial of this remote Special Trial Session. It is further

ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further ORDERED that the Court's February 16, 2023 Standing Pretrial Order remains in full force and effect.

This Order constitutes official notice of its contents to the parties and further notice will not be given. Petitioner is advised that failure to appear could result in the granting of respondent's Motion to Dismiss for Lack of Prosecution, filed August 10, 2023. Petitioner is also advised that he should ensure that he is in a location where he can properly connect and remain connected to the proceeding (preferably via video using Zoom) and should petitioner have connectivity issues at the time of trial, he should contact Chambers as soon as possible at 202-521-0738.


Summaries of

Wellington v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2023
No. 18511-22S (U.S.T.C. Sep. 1, 2023)
Case details for

Wellington v. Comm'r of Internal Revenue

Case Details

Full title:JULIAN RICHARD WELLINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 1, 2023

Citations

No. 18511-22S (U.S.T.C. Sep. 1, 2023)