Opinion
10128-23
04-15-2024
ADRIENNE MENNEMEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's April 29, 2024, trial session in St. Louis, Missouri. Pending before the Court is respondent's Motion for Continuance, filed March 28, 2024 (Doc. 9). On April 8, 2024, petitioner filed an Objection to the Motion for Continuance (Doc. 12). For the reasons discussed herein, we will hold a hearing on the Motion.
In the Motion, respondent requests a continuance in part because this case must be transferred to a new docket attorney. But Rule 133 of the Tax Court Rules of Practice and Procedure, and the Standing Pretrial Order (Doc. 8), provide that continuances will be granted only in exceptional circumstances. Rule 133 also provides that employment of new counsel ordinarily will not be regarded as ground for continuance.
Further, the Court's review of the Motion and the Objection leaves the Court concerned that respondent's Appeals Office has been largely unresponsive - or dilatory in its responses - to petitioner's timely and sustained efforts to resolve this case. Accordingly, and pursuant to petitioner's Objection, the Court will hear oral argument on the Motion at the trial session.
In view of the foregoing it is, ORDERED that respondent's Motion for Continuance (Doc. 9), is scheduled for hearing at the Court's April 29, 2024, St. Louis, trial session at 10:00 a.m.