Opinion
6251-19
10-06-2021
Gary L. Davis, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Alina I. Marshall, Judge
This consolidated case is calendared for a remote trial at the session of the Court scheduled to commence on October 18, 2021, for cases in which Dallas, Texas, is the place of trial.
On August 31, 2021, respondent filed a motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) (respondent's motion). On September 9, 2021, the Court issued an order directing petitioner to file on or before September 27, 2021, a response to respondent's motion. Petitioner did not file any such response.
All Rule references are to the Tax Court Rules of Practice and Procedure.
On September 1 and 2, 2021, respondent filed separate status reports.
On October 4, 2021, the Court conducted a conference call with the parties. During that call, the parties represented their ongoing efforts in working together towards a possible resolution of the remaining issues in this consolidated case and petitioner informally requested a continuance to which respondent did not object.
Accordingly, it is
ORDERED that respondent's motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) filed August 31, 2021, is granted in that petitioner shall on or before November 5, 2021, file a response in compliance with the provisions of Rule 91(f)(2), with proof of service of a copy thereof on opposing counsel, showing why the matters set forth in respondent's proposed stipulation of facts, attached to respondent's motion as Exhibit A, should not be deemed admitted for purposes of the pending case. It is further
ORDERED that this consolidated case is stricken from the Court's October 18, 2021, Dallas, Texas, trial session and is continued. It is further
ORDERED that, on or before December 6, 2021, the parties shall file a joint status report reflecting the then-present status of this consolidated case. It is further
ORDERED that jurisdiction is retained by the undersigned.
If no response is filed by petitioner to the Court's order to show cause within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly direct to the proposed stipulation or portion thereof, that matter or portion may be deemed stipulated for purposes of the pending case and an order will be entered accordingly, pursuant to Rule 91(f)(3).