Opinion
7420-20
09-27-2023
JOHN FRANCIS DUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARK V. HOLMES JUDGE
This case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut, and is the oldest one on that calendar with the earliest tax year at issue being 2015. It is also a substantiation case, usually among the most routine before this court.
Petitioner nevertheless moved on September 21, 2023 for a continuance. Rule 133 says that we grant continuances "only in exceptional circumstances." That Rule also says that motions for continuance made within 30 days of the calendar call "ordinarily will be deemed dilatory and will be denied unless the ground therefor arose during that period or there was good reason for not making the motion sooner."
Mr. Dunn's reason is that he now wishes to try to get an attorney to represent him. Our Rule specifically states that "employment of new counsel ordinarily will not be regarded as ground for continuance."
We see nothing that sets this case apart from the ordinary, and it is ORDERED that petitioner's September 21, 2023 motion for a continuance is denied.