Opinion
13820-22
02-23-2023
LIAM ALEXANDER LUTHOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case is currently calendared for trial at the Court's Washington, D.C. trial session scheduled to commence Monday, May 8, 2023. The copy of the notice of that trial date that was mailed to petitioner Liam Alexander Luthor was returned to the Court by the postal service. The Court therefore held a pretrial telephone conference with the parties on Tuesday, February 21, 2023, informed Mr. Luthor of the returned mail, and advised him that the Court needs (and that Mr. Luthor is obliged to provide) a working mailing address. Mr. Luthor advised that he is aware of the trial date. He stated that his address has not changed but that he has occasional difficulty with mail being returned and he stated a willingness to rent a post office box. The parties reported on their development of the case and of their hope to be able to resolve it by settlement.
The Court appreciates the parties' work in developing this case. The Court encourages the parties to continue to cooperate in attempting to resolve the case by settlement, if possible. If the case does not settle, then the parties will need to prepare for trial, and Mr. Luthor will need a reliable means of receiving mail. He could sign up for electronic service of documents and, even without such a sign-up, can check the online record of this case to see if there have been filings. In view of the foregoing, it is
ORDERED that, no later than March 31, 2023, the parties shall file a joint status report (or, if that is not expedient, then separate reports).