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Horner v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 22493-19 (U.S.T.C. Mar. 6, 2023)

Opinion

22493-19

03-06-2023

JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

On February 25, 2023, petitioner filed a Motion for Extension of Time to Present All Video Documentation of International Healing Crusades for 2008-2018 (Doc. 65). Petitioner has also filed several documents variously styled as Declarations, Exhibits, Affidavit, and Briefs in Support of Exhibits (Docs. 66-113).

On March 2, 2023, the Court held a conference call with the parties to discuss, among other things, the current status of the case and petitioner's pending Motion for Extension of Time. As discussed during the conference call and agreed to by the parties, the Court will grant petitioner's Motion.

The various documents (Docs. 66-113) appear to be in the nature of evidence and are not properly filed with the Court. If petitioner wishes to have these materials considered as evidence in any future trial, he will need to comply with the directions provided in the Standing Pretrial Order, including the provisions governing their exchange with the other party and their labeling. The Court draws petitioner's attention to the instructions in "Documentary Evidence for Remote Proceedings", found on the Court's website at: https://www.ustaxcourt.gov/resources/covid/documentary_evidence.pdf.

Those instructions include the following:

Proposed Trial Exhibits
Parties must mark disputed documents or materials that are expected to be presented at trial (except impeachment documents or materials) with an exhibit number. These disputed documents must be filed, preferably electronically, as Proposed Trial Exhibits.....
Proposed Trial Exhibits should be sequentially numbered and include a "P" for petitioner(s)' proposed exhibits and "R" for respondent's proposed exhibits. The parties can file these Proposed Trial Exhibits as one document or as separate documents. They should coordinate sequential numbering, if possible, following the last numbered joint exhibit (e.g., 24-J, 25-P, 26-P, 27-R, 28-R, etc.). Alternatively, if the parties cannot coordinate numbering, petitioner(s) should number Proposed Trial Exhibits sequentially starting with 500-P and respondent should number Proposed Trial Exhibits starting with 1,000-R....
Format and File Size
• Documents should be submitted in PDF format....
• Pages within each exhibit should include the exhibit number and should be uniquely numbered for the Court and parties to identify specific pages within documents easily.

The Court notes that presence of a document in the Court's pretrial record does not constitute admission of the document into evidence and is not a substitute for offering evidence at trial. To the extent necessary, the Court intends to address the status of Docs. 66-113 at a later date. The Court encourages the parties to continue working together to determine whether some or all of those documents can be incorporated in a supplemental stipulation of facts.

Upon due consideration, it is hereby

ORDERED that petitioner's Motion for Extension of Time to Present All Video Documentation of International Healing Crusades for 2008-2018 filed February 25, 2023, is granted in that the time in which petitioner shall provide respondent financial and other documentation for 2008-2018 is extended to April 15, 2023. It is further

ORDERED that the time in which in the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing the status of the case is extended from June 15, 2023, to July 31, 2023.


Summaries of

Horner v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 22493-19 (U.S.T.C. Mar. 6, 2023)
Case details for

Horner v. Comm'r of Internal Revenue

Case Details

Full title:JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 22493-19 (U.S.T.C. Mar. 6, 2023)