Opinion
9614-22
11-15-2023
JAMES D. CULP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge
This case is currently set for trial at the Court's December 11, 2023, Portland, Oregon trial session. On October 31, 2023, the parties submitted a Proposed Stipulated Decision. The Proposed Stipulated Decision was signed by petitioner's counsel on May 24, 2023, and by respondent's counsel on October 27, 2023. The five-month delay between the date that counsel for petitioner signed the Proposed Stipulated Decision and the date it was signed by respondent's counsel and then submitted to the Court is unexplained. The Court has observed other delays in the submission of proposed decision documents after their signature by petitioners or their counsel which have caused confusion and wasted Court resources but this delay seems exceptional. The delays have been frequent enough that an explanation is warranted; we cannot attribute them to unique circumstances and are concerned that there is a systemic problem that needs to be addressed. Therefore, upon due consideration and for cause, it is hereby
ORDERED that this case is set for status hearing at our Portland, Oregon trial session on December 11, 2023, at 10:00am in Courtroom 14B, Mark O. Hatfield U.S. Courthouse, 1000 SW Third Avenue, Portland, OR 97204.
The parties are advised that we intend to enter the stipulated decision as submitted but are setting the case for a status hearing so that we may ask counsel for respondent for an explanation for the lengthy delays in submission of Proposed Stipulated Decision documents and what steps counsel for respondent plans to take to avoid such delays in the future.