Opinion
11277-22
01-10-2023
RYAN CHARLES MINNIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
This case was called from the calendar of the Court's Denver, Colorado trial session on January 9, 2023. Petitioner appeared and made an Oral Motion to Withdraw his pending Motion for Leave to Amend a Pleading, filed on January 4, 2023. Petitioner also stated that he did not object to respondent's Motion for Continuance, filed on December 2, 2022. Respondent's counsel appeared and did not object to petitioner's oral motion to withdraw his pending motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's Oral Motion to Withdraw the Pending Motion for Leave to Amend a Pleading is granted and petitioner's Motion for Leave to Amend a Pleading, filed January 4, 2023, is deemed withdrawn. It is further
ORDERED that respondent's Motion for Continuance, filed December 2, 2022, is granted in that this case is continued from the Court's January 9, 2023, Denver, Colorado. trial session and is calendared for trial at the trial session of the Court scheduled to commence at 10:00 am on April 24, 2023, in Room C502, Byron G. Rogers U.S. Courthouse, 1929 Stout Street, Denver, Colorado 80294. It is further
ORDERED that the Clerk of the Court is directed to attach to a copy of this Order served on the parties a copy of the Standing Pretrial Order for the April 24, 2023, Denver, Colorado trial session.
This Order constitutes official notice of the same to the parties.
A review of the record reveals that petitioner may be taking positions that have been deemed frivolous or groundless in other cases. If petitioner continues to make frivolous or groundless arguments or if the Court determines that he has initiated or maintained these pending cases 1 primarily for delay, the Court may impose a penalty not to exceed $25,000 under I.R.C. section 6673. 2