Opinion
28684-21L
12-08-2023
FRED MATTHEW ADELMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
Background
On July 16, 2021, respondent's Independent Office of Appeals issued a notice of determination sustaining a notice of federal tax lien, and sustaining a proposed levy, to collect unpaid tax liabilities for petitioner's 2013 tax year.
On August 16, 2021, the Court filed the Petition in this case for review of the notice of determination.
On March 3, 2023, the Court received a Status Report filed on behalf of petitioner. The Status Report stated: "Mr. Adelman was ill at the time of the [filing of his Petition in this case]. The illness has incapacitated him. There is no cure and he is in the final stage of this illness." The Status Report further stated that "Mr. Adelman has non-lawyer friends who are trying to obtain help for him."
On May 22, 2023, the Court ordered that if petitioner wished to hire counsel, he should do so promptly, and the attorney he hires must immediately file a proper entry of appearance no later than July 6, 2023. The Court also ordered that if it would be expedient for petitioner to be assisted and represented by a relative or friend who would act as his "next friend" in this case, then petitioner should induce that person to file a "Motion to Be Recognized As Next Friend," no later than July 6, 2023.
The Court has received no entry of appearance on behalf of petitioner. Nor has it received any "Motion to Be Recognized as Next Friend."
On October 5, 2023, the Court ordered that this case will be tried during the Los Angeles, California Trial Session, the first day of which was November 27, 2023.
On November 14, 2023, respondent lodged a Motion for Summary Judgment, which the Court filed on November 17, 2023.
On November 17, 2023, the Court struck the case from the November 27, 2023 Trial Session and ordered petitioner to file a response to the Motion for Summary Judgment no later than December 18, 2023.
On November 27, 2023, the Court received a Motion for Continuance filed on behalf of petitioner. The Motion for a Continuance stated: "Mr. Adelman is requesting a continuance so he can be represented by counsel."
Discussion
Although we filed the Motion for Continuance, it is evident that the Motion for Continuance was not submitted by petitioner. Nor was it submitted by petitioner's counsel, see Rule 24(a)(1), by petitioner's "representative, such as a general guardian, committee, conservator, or other like fiduciary," see Rule 60(d), or by petitioner's "next friend or guardian ad litem." See id. We will therefore strike the Motion for Continuance from the record in this case.
A request for continuance is moot anyway. The Court has already stricken the case from the November 27, 2023 Trial Session.
By its Motion for Summary Judgment, respondent contends that this case should be resolved in his favor without a trial.
Because respondent failed to attach the exhibits to the Declaration in Support of his Motion for Summary Judgment, we will extend the time within which petitioner is to file a response. If petitioner fails to respond to respondent's Motion for Summary Judgment by the extended deadline, such failure would violate the orders of this Court and could result in dismissal of this case under Rule 123(b).
Given the foregoing, it is
ORDERED that the November 27, 2023 Motion for Continuance is stricken from the record. It is further
ORDERED that respondent shall, on or before December 15, 2023, file a supplement to its Declaration of Nathan Scott in Support of Motion for Summary Judgment attaching the Exhibits referred to in the Declaration. It is further
ORDERED that the time within which petitioner shall file a response to respondent's Motion for Summary Judgment is extended from December 18, 2023 to January 16, 2024.