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Kodsi v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 27713-13 (U.S.T.C. Nov. 23, 2022)

Opinion

27713-13

11-23-2022

ISAAC KODSI & TERA MENENDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

RONALD L. BUCH, JUDGE.

This case is calendared for trial at the Court's December 19, 2022, Miami, Florida trial session. On November 14, 2022, the Commissioner filed a Motion to Compel Production of Documents (the Court had previously extended the deadline to file such a motion). And on November 18, 2022, the Commissioner filed a Motion for Continuance requesting that this case be continued to the January 30, 2023, Miami, Florida trial session. We note that the shifting of the trial session will result in a shifting of the deadlines to exchange proposed trial exhibits.

The Commissioner's motion to compel chronicles the Commissioner's efforts to gather information in this case. We note that a failure to provide timely responses to discovery and a failure to exchange proposed trial exhibits may result in the same types of remedies, e.g., the Court excluding the information that should have been provided or exchanged from evidence at trial. Accordingly, it is

ORDERED that the Commissioner's Motion to Compel Production of Documents, filed November 14, 2022, is granted. Petitioners shall complete their response by January 6, 2023. It is further

ORDERED that the Commissioner's Motion for Continuance filed November 18, 2022, is granted and this case is stricken from the Court's December 19, 2022, Miami, Florida trial session. It is further

ORDERED that this case is calendared for trial at the trial session scheduled to begin at 10:00 a.m., on January 30, 2023, at the Claude Pepper Federal Building, 51 S.W. 1st Avenue, Room 1524, Miami, FL 33130. It is further

ORDERED that the Clerk of the Court is directed to serve on the parties a copy of the Court's Standing Pretrial Order for the January 30, 2023, Miami, Florida trial session.


Summaries of

Kodsi v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 27713-13 (U.S.T.C. Nov. 23, 2022)
Case details for

Kodsi v. Comm'r of Internal Revenue

Case Details

Full title:ISAAC KODSI & TERA MENENDEZ, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 27713-13 (U.S.T.C. Nov. 23, 2022)