Opinion
5902-19
09-24-2021
Kevin L. Willyerd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
On March 17, 2020, the trial session scheduled to begin in Houston, Texas, on April 20, 2020, was canceled due to concerns related to COVID-19, and this case was assigned to the undersigned judge. On June 29, 2020, the parties filed a Proposed Stipulated Decision (Doc. 12) addressing the taxable year 2014. On August 5, 2020, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 13) addressing the taxable years 2012, 2013, and 2015. Respondent has informed the Court that a new stipulated decision document must be filed to address the taxable years 2014 and 2016.
This case was called from the calendar during the Court's September 20, 2021, Kansas City, Missouri, remote trial session. Both petitioner and respondent appeared and were heard. Respondent made an oral motion for continuance. Petitioner did not object. To allow petitioner the opportunity to provide respondent with additional information, the Court will continue the case to its November 15, 2021, Dallas, Texas, remote trial session.
The Court notes that it does not anticipate granting any further continuance in this case given the time the parties have had to prepare for trial.
Upon due consideration, and for cause appearing more fully in the transcript of the above-referenced remote proceedings, it is hereby
ORDERED that respondent's oral motion for continuance is granted in that this case is continued to the Court's November 15, 2021, Dallas, Texas, remote trial session. It is further
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 above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's November 15, 2021, Dallas, Texas, remote trial session, and (3) a clinic letter for Houston, Texas.
1