Opinion
19714-16
04-12-2024
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for Phase 2 of trial at the Court's special session in Seattle, Washington, beginning April 29, 2024. On April 4, 2024, petitioner filed a Motion for Leave representing that petitioner, due to health concerns, "is not currently in a position to testify at the upcoming P[hase] 2 of the trial." Attached to the Motion was a letter from petitioner's doctor confirming his unavailability for in-person testimony during Phase 2. Accordingly, petitioner requests that the Court leave the record open after Phase 2 to take petitioner's testimony over Zoomgov "on a date to be determined by the Court in consultation with the parties and their counsel."
On April 10, 2024, respondent filed a Motion in Limine requesting that the Court find petitioner unavailable for trial pursuant to Fed.R.Evid. 804(a)(4) and admit, in lieu of his testimony, the transcript of a deposition of petitioner that was taken by the U.S. Department of Labor (DOL) in November 2008. The DOL investigation and that deposition involved the same financial transactions that form the basis for the deficiency and penalties at issue in this case. The parties have recently identified another prior deposition of petitioner that may likewise be related to the issues presented by this case.
On April 11, 2024, the Court held a conference call with the parties to discuss their respective Motions. During the call, it was agreed that the Court would schedule a Phase 3 of trial during which it will take petitioner's testimony remotely via Zoomgov. They also agreed to execute a supplemental stipulation on facts to which the transcript(s) of petitioner's prior deposition(s) would be attached as exhibits.
Pursuant to the telephone conference, it is
ORDERED that petitioner's Motion for Leave, filed April 4, 2024, is granted in that the record will be left open to conduct Phase 3 of trial, via Zoomgov, for the limited purpose of taking the petitioner's testimony. The Court will schedule Phase 3 of the trial during the week of Monday, October 21, 2024, or Monday, October 28, 2024, subject to the availability of a court reporter and trial clerk. It is further
ORDERED that respondent's Motion in Limine, filed April 10, 2024, is denied at this time as moot, on the assumption that the parties will execute a supplemental stipulation of facts including the aforementioned deposition transcript(s).