Opinion
14870-20 14875-20
05-23-2023
MICHAEL DAVIS & AMY L. DAVIS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
By joint motion filed on June 2, 2022 and order served on June 7, 2022 these matters were consolidated for trial, briefing and opinion. On December 15, 2022, respondent filed a Motion to Calendar, which was not opposed by petitioners. By order served on January 13, 2023, the Court calendared these consolidated cases for a special session of the Court in Atlanta, Georgia beginning on May 30, 2023. On April 13, 2023, the parties filed a joint motion to continue, and by agreement trial of these matters was continued and trial is now set to commence on July 31, 2023.
On May 22, 2023 respondent filed motions to depose petitioners Michael Davis and Jonathan Gallant in these consolidated cases. Respondent's Motions to Depose Petitioners are opposed by petitioners and the Court ordered petitioners to file a response to respondent's pending motions on or before June 13, 2023. On May 18, 2023, additional counsel for petitioners entered his appearance, and on May 23, 2023, petitioners filed Motions for Continuance, seeking a continuance of trial of these consolidated matters from July 31, 2023, to a future mutually agreeable date. In the Motions for Continuance, petitioners indicate how a conference with the IRS Independent Office of Appeals scheduled for October 12, 2022, did not occur as scheduled due to a family emergency and that no future rescheduled conference was held by Appeals. Respondent objects to petitioners' Motions for Continuance.
Upon due consideration to the foregoing, it is
ORDERED that respondent shall, on or before June 13, 2023, file a response to petitioners' Motions for Continuance in these consolidated matters.