Opinion
16767-21
06-01-2022
JOSEPH A. ETIENNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
The petition in this case and the IRS's notice of deficiency attached to it indicate that petitioner Joseph A. Etienne received compensation from Lyft and Uber that he did not report on his tax return. Paragraph 4 of the petition lists various expenses that Mr. Etienne apparently claims as deductions from that unreported income; and paragraph 5 lists as "facts upon which you rely" certain documents that might substantiate such expenses--i.e., "Summary Statement from Uber" and "Cell phone statements". This case was set for trial at the Court's Boston session beginning June 6, 2022. Our standing pretrial order (Doc. 7) required the parties to file a pretrial memorandum ("PTM"), which the Commissioner did (see Doc. 8) but Mr. Etienne did not, and to file proposed trial exhibits, which the Commissioner did (Doc. 10) but Mr. Etienne did not. We issued an order on May 20, 2022, requiring Mr. Etienne to telephone chambers so that we could conduct a telephone conference among the Court and the parties, but he has not complied. Given this repeated non-compliance with our orders, we cannot rule out the possibility that Mr. Etienne no longer wishes to litigate this case. Mr. Etienne should note that, under Rule 123(b), a petitioner who fails to comply with the Court's rules and orders is subject to having his petition dismissed, with the IRS's deficiency determination sustained.
Because of the currently high coronavirus transmission rate in Boston, it has become possible that we will be unable to conduct the trial session the week of June 6, 2022. However, we will not simply postpone this case and let it go unresolved indefinitely. Rather, it is
ORDERED that this case is continued from the Boston session beginning June 6, 2022; so that this case will not be called at that session, and the parties need not appear; but that the judge signing this order retains jurisdiction over this case. It is further
ORDERED that, unless the parties have submitted a proposed stipulated decision by June 30, 2022, then by that date Mr. Etienne shall (1) file a pretrial memorandum that shall itemize by type and amount the expenses that he claims as deductions and (2) file as "proposed trial exhibits" all the documents that he will offer at the trial of this case to substantiate those expenses (including presumably the "Summary Statement from Uber" and "Cell phone statements" referred to in his petition). If Mr. Etienne fails to comply with these instructions, then we would expect to dismiss his case under Rule 123(b) and to sustain the IRS's deficiency determinations. It is further
ORDERED that, no later than July 22, 2022, the Commissioner shall file a supplemental PTM in reply to Mr. Etienne's PTM (or, if Mr. Etienne has filed no PTM, then the Commissioner shall file a status report so stating).