Opinion
18576-22
12-13-2023
ROBERT DEAN MAZOTTI & DEBRA LEA JONES-MAZOTTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
Trial in this case commenced at the Court's Denver, Colorado session, held in person on September 11, 2023 and was completed during the Court's Denver, Colorado Special Trial Session, which was held remotely on December 11, 2023. Both parties appeared and were heard.
At the September 11, trial session the Court admitted the First Stipulation of Facts (Doc. 15). Because the exhibits referenced therein were not attached, the Court directed respondent to file the exhibits. On December 8, respondent re-filed the First Stipulation of Facts with the exhibits attached (Doc. 28). To avoid duplication in the docket record, we will strike document 15.
On December 4, 2023, the parties filed a First Supplemental First Stipulation of Facts (Doc. 26). Upon initial review, the Court found that the exhibits were incorrectly numbered. To correct the error, respondent filed a corrected First Supplemental First Stipulation of Facts (Doc. 29) during the remote trial. The parties orally ratified the corrected version on the record at the December 11, remote trial session.
Upon the conclusion of trial, the Court directed the parties to file simultaneous briefs pursuant to Rule 151 of the Tax Court Rules of Practice and Procedure.
Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the First Stipulation of Facts, filed September 11, 2023 (Doc. 15) is hereby deemed stricken from the record in this case. It is further
ORDERED that the First Supplemental First Stipulation of Facts, filed December 4, 2023 (Doc. 26), is hereby deemed stricken from the record in this case. It is further
ORDERED that this case is submitted as of December 11, 2023, and the parties shall, on or before February 26, 2024, file simultaneous opening briefs with the Court and that they shall, on or before April 11, 2024, file simultaneous answering briefs with the Court.
Petitioners are advised that Rule 151 of the Tax Court Rules of Practice and Procedure provides that a party who is required to file an opening brief but fails to do so is not permitted to file an answering or reply brief unless the Court grants leave. A motion for extension of time for filing any brief must be made before the due date and must recite that the moving party has advised each other party and stated whether there is an objection to the motion.
The parties are advised that the Court is unlikely to grant an extension in the absence of extraordinary circumstances.
Accordingly, if petitioners fail to file either an opening or answering brief, or fail to file a motion for extension of time for filing either brief before the due date, the Court is likely to find that petitioners have waived their opportunity to file such brief. In such a circumstance, the Court will consider only the record and respondent's brief in its deliberations.