Opinion
13707-20L
01-18-2024
DANIEL EDWARD CRUMPLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge.
Trial in this I.R.C. section 6330(d) case is scheduled for Tuesday, February 6, 2024, in Atlanta, Georgia. The case is now before the Court on petitioner's Petition for Writ of Mandamus, filed January 16, 2024. The relief sought in the document seems to relate to certain provisions contained in the Standing Pretrial Order that invite a party to contact the Court "If a party has trouble communicating with another party...."
According to petitioner, he has "repeatedly begged for a settlement conference on this matter only to be ignored" by respondent's counsel. In his prayer for relief, petitioner requests that the Court "order ***[respondent's agent] and all other parties involved in this case to immediately issue a finding or arrange a settlement conference within ten days of this filing." As the Standing Pretrial Order directs, the Court expects the parties to engage in good-faith settlement discussions before proceeding to trial. The high rate of settlement in cases commenced in this Court shows that the expectation is routinely satisfied. The Court will enforce a settlement agreed upon between the parties, see Dorchester Industries, Inc. v. Commissioner, 108 T.C. 320 (1997), but we will not order a party to settle a case if the party is not inclined to do so.
From what has been submitted, it appears that the parties have already discussed settlement, even if unsuccessfully. The Court expects the parties to continue those discussions in good faith until the discussions are no longer productive. To the extent that petitioner now requests the Court to order respondent to settle, it is
ORDERED that petitioner's request is denied.