Opinion
11440-20
09-13-2021
Brianna N. Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel Judge
This case is calendared for trial at the Court's Philadelphia, Pennsylvania, Trial Session that is scheduled to begin on October 25, 2021. On September 6, 2021, petitioner filed a document titled "Petitioner's Motion for Continuance and Extension of Time for Request for Admission". The Court issued a Notice of Docket Change regarding petitioner's motion and retitled it to petitioner's Motion to Continue. On September 10, 2021, petitioner filed a First Amended Motion for Continuance. Petitioner's Motion to Continue and First Amended Motion for Continuance improperly joins two requests that should be made in separate motions. See Rule 54(b), Tax Court Rules of Practice and Procedure. The Court will strike petitioner's motion to continue and allow petitioner additional time to file an appropriate motion for continuance. The Court will also suspend petitioner's obligation to respond to respondent's requests for admission until further order of the Court. Upon due consideration, it is
ORDERED that petitioner's Motion to Continue, filed September 6, 2021, and petitioner's First Amended Motion for Continuance, filed September 10, 2021, are stricken from the Court's record in this case. It is further
ORDERED that petitioner's obligation to respond to respondent's Requests for Admissions is suspended until further order of this Court. It is further
ORDERED that, on or before September 27, 2021, petitioner shall file a motion to set a deadline for responding to respondent's request for admission that proposes a new deadline for the response and states whether respondent objects to the proposed deadline. It is further
ORDERED that, on or before September 27, 2021, petitioner shall file a separate motion to continue.
Petitioner is reminded that any motion filed with the Court should comply with the Court's requirement that the movant state whether the other party has any objection to the motion. See Rule 50(a), Tax Court Rules of Practice and Procedure.
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