Opinion
20028-18
10-21-2022
JAMES HOWARD LUSTER & LESLIE LUSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
This case was scheduled for trial at a Seattle session of the Tax Court beginning May 18, 2020, at which Judge Gustafson was to preside. When the COVID-19 pandemic prompted the cancellation of that session, the case was assigned to that judge. Pursuant to his order of July 1, 2020 (Doc. 19), the parties were to file status reports every 60 days. For a time they complied, but the latest filing in this case was a status report (Doc. 28) filed by the Commissioner about ten months ago on December 21, 2021, which states: "Respondent is currently waiting for the tax computation [from IRS personnel] and will provide the computation to petitioners' attorney in order to settle this case. If after providing the computation to petitioners' attorney the parties cannot settle the case, and if petitioners fail to provide any additional documentation to support the remaining claimed adjustments, respondent will request that this case be placed on a calendar." No further filing has been made. Judge Gustafson does not expect to conduct any trial session in Seattle in the foreseeable future. It is therefore
ORDERED that this case is no longer assigned to Judge Gustafson.