Opinion
14896-20
09-13-2022
MICHAEL J. DONOVAN & KAREN J. DONOVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
This case is calendared for trial at the September 26, 2022, Trial Session of the Court in Las Vegas, Nevada.
On August 23, 2022, respondent filed with the Court a Motion for Continuance (labeled as a Joint Motion for Continuance of Trial, even though petitioners did not join in the motion). Respondent informed the Court that petitioners' counsel of record, Brian P. Morrison, passed away on September 16, 2021, after the date of filing in this case. The motion referenced Mr. Morrison's obituary as "Exhibit A" to the motion; however no exhibit was attached. Respondent requested a continuance in this case, as they had not, at that time, directly contacted the petitioners upon the death of counsel due to ethical concerns.
On September 1, 2022, Respondent's Status Report was filed, informing the Court that respondent had been in contact with petitioners' Administrative Representative, Robert Stovall, who, although not admitted to practice before the United States Tax Court, indicated to respondent that the issues in this case are susceptible to settlement. The parties have scheduled an informal discovery meeting to be held on September 30, 2022.
On September 8, 2022, respondent filed with the Court a copy of Brian P. Morrison's obituary labeled Exhibit A. Also on September 8, 2022, the Court was informally notified by petitioners that they are working with Mr. Stovall and do not intend to hire further counsel at this time.
Upon due consideration, and for cause, it is
ORDERED that, on the Court's own motion, petitioners' counsel of record, Brian P. Morrison, is withdrawn as counsel of record in this case as of the date of this Order. It is further
ORDERED that in serving petitioners individually with a copy of this Order, the Clerk of Court shall make such service on them at "4620 Cass Street, #225, San Diego, CA 92019," and such address shall henceforth serve as petitioners' official address of record unless and until it is modified by the Court on motion or notice by petitioners or on such other notice as the Court should deem appropriate. It is further
ORDERED that respondent's Motion for Continuance of Trial, filed with the Court on August 23, 2022, is granted in that this case is stricken for trial from the Court's Las Vegas, Nevada Trial Session set to commence on September 26, 2022, and continued. It is further
ORDERED that this case is restored to the general docket.