Opinion
23349-12
10-20-2021
Timothy Herbst Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case was continued from the Court's September 22, 2014 trial calendar for Phoenix, Arizona. The long delay is due to a pending criminal investigation in Costa Rica. Petitioner -- an American living in Costa Rica - allegedly had a faithless assistant who embezzled a very great deal of his wealth. This has led to a criminal investigation and, more importantly for resolution of this case, the possession of his business records in this case by the assistant and Costa Rican authorities.
All agreed to put this case on a long-term status-report track. Petitioner recently reported that the long-awaited Costa Rican criminal case doesn't even have a rescheduled trial date as that country continues to suffer from the corona-virus pandemic. It is
ORDERED that on or before March 14, 2022 petitioner file another status report on his progress in regaining access to his business records and trying to settle this case.