Opinion
14870-20 14875-20
06-08-2023
MICHAEL DAVIS & AMY L. DAVIS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
These consolidated cases are calendared for trial at a special session of the Court commencing at 10:00a.m., on July 31, 2023, in Atlanta, Georgia. The petitions in these cases were filed on December 16, 2020, and these cases have already been continued in the past. A prior continuance was granted since petitioners' then-current counsel had suffered personal injuries stemming from an automobile accident and was not prepared to move forward with trial. By joint motion filed on April 13, 2023, the parties requested that trial of this case be scheduled from May 2023 to July 2023.
On May 23, 2023, petitioners filed a Motion for Continuance representing that they recently engaged a new attorney to serve as their lead trial counsel and that the new attorney needs "sufficient time to get up to speed on these cases in order to effectively present them to the Court." On June 5, 2023, respondent filed his Objection to Motion for Continuance in which he sets forth numerous grounds for denying petitioners' Motion for Continuance, which we need not individually address in order to rule on the pending motion.
Rule 133 of the Tax Court Rules of Practice and Procedure provides that continuances will be granted only in exceptional circumstances. Furthermore, employment of new counsel is not ordinarily regarded as grounds for continuance. It is not clear to the Court how the addition of an attorney to petitioners' legal team (event if he is to be lead counsel) warrants continuing these cases, especially when Mr. Paolillo, who signed the petitions and has handled these matters for over two years, remains counsel of record for petitioners. On the facts before us, petitioners' Motion for Continuance does not present exceptional circumstances justifying a continuance of trial of these consolidated cases.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Motion for Continuance, filed on May 23, 2023, is denied.