Opinion
9959-22L
04-04-2024
THOMAS AMODIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This I.R.C. section 6330(d) case is presently set for trial at 9:00 a.m. on Wednesday, May 8, 2024, during the New York, New York, trial sessions scheduled to begin in that city two days earlier. The matter is now before the Court on respondent's motion for continuance, filed April 2, 2024.
The parties dispute whether petitioner, admittedly a person described in I.R.C. sections 6671 and 6672, "willfully" failed to collect or pay over certain employment taxes. According to the motion, a third-party payroll processing company is "unable to produce a witness during the calendar session." The motion does not explain why and given the burden of proof with respect to such issues, it is unclear whether the witness is intended to be called by respondent or petitioner.
Regardless, the parties are reminded of the opportunity to subpoena a potential witness to compel attendance at the scheduled trial to give testimony and/or produce documents. See I.R.C. section 7456; Rule 147, Tax Court Rules of Practice and Procedure. That being so, and taking into account respondent's representation that petitioner objects to the motion, it is
ORDERED that respondent's motion is denied.