Opinion
13943-18
03-11-2022
ANTHONY AULISIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Charleston, West Virginia, is the place of trial.
On December 30, 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), Tax Court Rules of Practice and Procedure (respondent's pending motion for order to show cause). On January 12, 2022, the Court conducted a conference call with the parties. During that call, the parties discussed respondent's request for production of documents and respondent's pending motion for order to show cause filed December 30, 2021. Respondent's counsel further informed the Court and petitioner that respondent would not seek to enforce the request for production of documents or seek to enforce respondent's pending motion for order to show cause, until petitioner recovered from a medical condition. Furthermore, the parties represented to the Court that petitioner's medical condition was affecting the ability of the parties regarding the preparation of a second stipulation of facts.
On February 14, 2022, the parties filed a status report. In that status report, the parties represented that during a conference call held between the parties on February 8, 2022, "petitioner informed respondent's counsel that petitioner intends to review the proposed Second Stipulation of Facts and the Request for Production of Documents mailed to petitioner on December 6, 2021." The parties stated in their status report that "[p]etitioner further informed respondent's counsel that petitioner will provide a response to the Second Stipulation of Facts and the Request for Production of Documents by February 21, 2022."
On March 4, 2022, respondent filed a motion to compel production of documents.
Upon due consideration of the foregoing, it is
ORDERED that, on or before March 21, 2022, petitioner shall file a response to respondent's motion to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) filed December 30, 2021. It is further
ORDERED that, on or before March 21, 2022, petitioner shall file a response to respondent's motion to compel production of documents filed March 4, 2022.