Opinion
22825-18S
06-16-2021
Sara Ashly Alan, Petitioner and Gerardo Richard Ala Intervenor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
John O. Colvin Judge
On March 17, 2020, the trial session scheduled to begin in Atlanta, Georgia, on April 20, 2020, was canceled due to concerns related to COVID-19, and this case was assigned to the undersigned judge. On October 19, 2020, the Court held a conference call with the parties. Petitioner and respondent called in for the scheduled call. Intervenor did not call in. On October 26, 2020, respondent filed a status report stating the only issue in this case is whether petitioner is entitled to innocent spouse relief and respondent's position is that petitioner qualifies for innocent spouse relief. Respondent also states in the report that intervenor previously called respondent and stated that he wished to continue to trial to oppose petitioner's innocent spouse claim. On November 18, 2020, the Court ordered intervenor to file a written report apprising his position by December 28, 2020. No report was received by the due date. On February 8, 2021, the Court received a voicemail from intervenor indicating that he would like to proceed with the case. On February 16, 2021, the Court ordered intervenor to file a report by March 5, 2021. The Order was not properly served on intervenor, so the deadline was extended to April 5, 2021, after being properly served. No written report has been received by intervenor as of the date of this Order.
Premises considered, it is
ORDERED that, on or before August 2, 2021, intervenor shall file a written memorandum to include: (1) his position in this case, including grounds for contending that petitioner does not qualify as an innocent spouse; and (2) a list or description of any documentary evidence he will offer into evidence in support of his position. Failure to comply with this Order without good cause shown may result in the discontinuation of his status as an intervenor in this case.