Opinion
20375-19
10-14-2021
Charese D. Adesalu, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Courtney D. Jones Judge
On September 15, 2021, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). On September 16, 2021, the Court granted respondent's Rule 91(f) motion and issued an Order to Show Cause, which called on petitioner to file a response showing cause as to why the facts and evidence set forth in the proposed Stipulation of Facts attached to respondent's motion should not be deemed established. On September 27, 2021, petitioner timely filed her response to the Court's Order to Show Cause.
All Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.
The Court reminds Ms. Adesalu that information about pro bono (volunteer) attorneys who assist many low income, self-represented taxpayers in their disputes with the Internal Revenue Service can be found on the Court's website at https://ustaxcourt.gov/clinics.html.
The Court encourages all litigants to register for electronic access (eAccess) so that you may electronically file and view documents in your Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
Upon due consideration, it is
ORDERED that paragraphs 1-12, including any exhibits referenced therein, of the proposed Stipulation of Facts attached to respondent's motion, filed on September 15, 2021, are deemed established (i.e., stipulated). It is further
ORDERED that, to the extent petitioner intends to present at trial "Exhibit B" referenced in her response to the Order to Show Cause or any other documentary evidence not otherwise deemed stipulated by the preceding paragraph, petitioner shall follow the procedures set forth in the Court's Standing Pretrial Order issued on June 2, 2021, as well as the Court's guidance regarding documentary evidence for remote proceedings, which is published on the Court's website. It is further
ORDERED that the Court's Order to Show Cause dated September 16, 2021, is hereby made absolute.