Opinion
8508-20
03-29-2022
HAROLD FAULK, SHARON RIVENSON-MARK, GUARDIAN OF THE PROPERTY OF HARRY FAULK A.K.A. HAROLD C. FAULK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case and its consolidated case (i.e., Nos. 2407-19 and 8508-20) were set for trial at the Tax Court's New York City session beginning March 28, 2022. However, petitioner filed motions that ask us to "[c]ontinue the trial of" the cases (emphasis added) but to "[a]llow the case[s] to remain on the trial calendar so that Petitioner, can move, if necessary, to enforce the subpoenas returnable at the March 28, 2022 calendar." We granted the motions. On March 25, 2022, petitioners filed a motion for a continuance. (The motion was filed in the second case only (No. 8508-20) but expressly indicated that it applies to both cases.) The motion asks us (a) to continue these cases and retain jurisdiction and (b) to calendar the cases for future proceedings at the New York City trial calendar in June 2022. The motion explains that there were imperfections in the subpoenas that were to be the subject of the hearing on April 18, 2022, and that therefore it will not be practical to order relief on hat date. It is therefore
ORDERED that the motion is granted in part, in that these cases (Nos. 2407-19 and 8508-20) are stricken from the calendar of the Court's New York City session starting March 28, 2022, and that the judge signing this order retains jurisdiction. It is further
ORDERED that the other request for relief stated in the motion (i.e., setting a hearing for a June 2013 session) is taken under advisement.