Opinion
6865-20
10-05-2022
ANDREW T. FOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
This case is set for trial at the Tax Court's trial session in St. Louis that will commence October 24, 2022. Now before the Court are two motions--(1) petitioner's motion (Doc. 18) to change the place of trial (which would also necessitate continuance of the case and a substantial delay) and (2) the Commissioner's motion (Doc. 19) to dismiss for lack of prosecution. The judge signing this order held a telephone conference with the parties on October 5, 2022. It appears that the principal issues in this case are Schedule C expenses for 2014 (for advertising, mileage, and payroll expense for an assistant) listed on an apparently unfiled return. The Commissioner contends that these have not been substantiated by documentation. Petitioner explains that the advertising expense was paid to local vendors, that the payroll expense was incurred for an assistant, and that the mileage expense was overstated by a return preparer. He stated that he is attempting to gather documents to prove his deductions. The Court instructed him to continue those efforts and to promptly share with his opponent any substantiation he is able to locate. It is
ORDERED that the two motions remain pending. It is further
ORDERED that the Court and the parties will conduct another telephone conference at 10:00 a.m. ET on Monday, October 17, 2022. At that conference the parties should be able to report on petitioner's acquisition of substantiation, his sharing it with counsel for the Commissioner, and the parties' attempts at settling the case in whole or in part. The Court may rule on the pending motions after that telephone conference.