Opinion
17664-19
06-22-2021
Charles G. Kinney Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
CHRISTIAN N. WEILER JUDGE
On April 22, 2021, petitioner filed a motion to compel stipulation dialogue (Index No. 44). On May 4, 2021, the Court recharacterized that filing as a motion for an order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) of the Court's Rules of Practice and Procedure (Index No. 45). On May 17, 2021, petitioner filed a first supplement to motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) and attached thereto a proposed stipulation of facts in accordance with the Court's Order and Rule 91(f)(1), (Index No. 53). On June 4, 2021, the Commissioner responded, requesting that except for the undisputed facts set forth within the response, petitioner's proposed stipulation of facts not be admitted (Index No. 57).
This case was called during the Court's June 7, 2021 Los Angeles, California trial session at a Date and Time Certain on June 9, 2021. Both parties appeared and were heard. The case was continued to a Special Trial Session of the Court to be held on June 29, 2021. Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that petitioner's proposed stipulation of facts attached to the first supplement to motion for order to show cause why proposed facts and evident should not be accepted as established pursuant to Rule 91(f) at (Index #53) is rejected, apart from the undisputed facts set forth within the Commissioner's response at Index No. 57. It is further
ORDERED that, on or before June 25, 2021, the parties shall file a mutually acceptable signed stipulation of facts. It is further
ORDERED that this case is set for trial at a remote Special Trial Session of the Court scheduled to commence on Tuesday, June 29, 2021, at 8:30a.m. (Pacific), 11:30a.m. (Eastern) time, in which Washington, D.C. shall be listed as the place of trial for administrative purposes of this remote proceeding. It is further
ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.