Opinion
22978-19S
09-15-2021
Matthew Wayne Belyus Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
This case will be tried during the Court's Columbia, South Carolina, remote session beginning at 10:00 a.m., on October 4, 2021, pursuant to our notice of trial (Doc. 8) and standing pretrial order (Doc. 9) served May 5, 2021. On Thursday, July 29, 2021, the Commissioner filed a motion (Doc. 10) to dismiss this case for failure to properly prosecute. In compliance with the Court's order (Doc. 11) served August 3, 2021, the Court held a pretrial telephone conference with petitioner Matthew Wayne Belyus and counsel for the Commissioner that took place on Monday, September 13, 2021. During that call, the parties discussed the status of the case and counsel for the Commissioner described difficulty in obtaining documents and information that had been previously requested from Mr. Belyus. However, Mr. Belyus assured the Court that he would produce the relevant documents and information to the Commissioner by noon on Friday, September 17, 2021. The Court discussed petitioner's obligations as a litigant, and discussed with the parties a schedule for the completion of pretrial activity in this case. The Court stated that the Court and the parties would have a pretrial video conference on Tuesday, September 28, 2021, at 10:00 a.m., to practice making their video connection and to further prepare for the trial. It is
ORDERED that, petitioner Matthew Wayne Belyus, shall promptly finish obtaining and organizing the information on which he will rely to support his case and that, no later than 12 p.m. (noon), Friday, September 17, 2021, Mr. Belyus shall provide to his opponent (counsel for the Commissioner, Ms. Tammie Geier) all of the relevant documents and information responsive to the Commissioner's request and any other documents on which he intends to rely at trial, and he shall be appropriately responsive to his opponent by telephone or electronic means. Mr. Belyus is encouraged to register for electronic access (eAccess) so that he may electronically file and view documents in his Tax Court case. Mr. Belyus may begin that registration process by emailing: dawson.support@ustaxcourt.gov. It is further
ORDERED that, no later than Friday, September 24, 2021, the parties shall file their joint stipulation of facts. It is further
ORDERED that, no later than Monday, September 27, 2021, the parties shall file their pretrial memoranda. It is further
ORDERED that, the Court's Standing Pretrial Order (Doc. 9) issued May 5, 2021, in this case, remains in full force and effect, except to the extent modified herein.
ORDERED that a pretrial video conference call by Zoomgov is scheduled with the parties on Tuesday, September 28, 2021, at 10:00 a.m. ET, and the Clerk of the Court is directed to issue a Notice of Conference Call that will provide the parties with instructions on how to participate in the above-referenced pretrial video conference by Zoomgov. It is further
ORDERED that, that parties are instructed to be diligent about obtaining the information necessary to prove their case, to be communicative and cooperative with each other in developing the case (and preparing the stipulation of facts), and to comply timely with orders that the Court issues in the future. It is further
ORDERED that the Clerk of the Court shall serve on Mr. Belyus a copy of the Court's Standing Pretrial Order (Doc. 9) issued May 5, 2021, along with service of this order.