Kim v. Comm'r of Internal Revenue

Full title: Hyun H. Kim Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Feb 8, 2022

No. 23545-18 (U.S.T.C. Feb. 8, 2022)

Opinion

23545-18

02-08-2022

Hyun H. Kim Petitioner v. Commissioner of Internal Revenue Respondent

Albert G. Lauber Judge.

ORDER

Albert G. Lauber Judge.

This case was originally calendared on the Court's February 10, 2020, Los Angeles, California, trial session. By Order served January 31, 2020, we continued the case and ordered the parties to file status reports. Since then respondent has filed numerous status reports reporting no meaningful progress toward resolution.

By Order served July 2, 2021, we added this case to the Court's November 29, 2021, remote trial session, set for administrative purposes in San Francisco, California. The parties appeared for that session via Zoomgov. During the calendar call petitioner informed the Court that they retained a new CPA to help them gather and produce documents that are relevant to this case. Petitioner accordingly requested another continuance.

By Order served December 2, 2021, we continued the case but directed petitioner, by January 13, 2022, to supply respondent's counsel with all documents on which they expected to rely at trial. We instructed respondent to file a status report by February 3, 2022, informing the Court whether petitioner complied with our directive. And we advised that if the parties did not report meaningful progress toward resolution, then we would set the case for trial during the Court's March 28, 2022, Los Angeles, California, trial session.

On February 3, 2022, respondent filed a status report representing that petitioner had not submitted any documentation or information by January 13 or subsequently. Given this lack of progress, respondent requests that the case be set for trial. Upon due consideration, it is

ORDERED that this case is calendared for trial during the Court's March 28, 2022, Los Angeles, California, trial session. It is currently expected that this trial session will be conducted in person, rather than remotely, and the undersigned will be presiding. It is further

ORDERED that the Clerk of the Court shall serve on the parties a copy of the Standing Pretrial Order for the trial session.