Opinion
307-21S
10-26-2021
Claudia E. Miramontes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
PETER J. PANUTHOS, SPECIAL TRIAL JUDGE
By notice dated May 27, 2021, this case was calendared for trial at the Court's Los Angeles, California remote trial session commencing October 25, 2021. When this case was called from the trial calendar, there was no appearance by or on behalf of petitioner. During a pre-trial conference call, the Court spoke with respondent's counsel and petitioner's certified public accountant (CPA) in a limited capacity. At that time, petitioner's CPA informed the Court that he had been unable to contact his client and expressed concern regarding a potential medical emergency. At trial, respondent's counsel informed the Court that petitioner's CPA had again contacted him via email and expressed the same concern.
Petitioner has not filed a Form 2848, Power of Attorney and Declaration of Representative, that would allow respondent's counsel to confer directly with her CPA. At trial, respondent made an oral Motion for Continuance to give petitioner time to file a power of attorney and to confirm whether petitioner has had a medical or other emergency that affected her ability to attend trial and otherwise proceed with this case.
After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's oral Motion for Continuance is granted, and this case is continued. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that the parties shall, on or before November 24, 2021, file status report(s) (joint or separate) advising the Court of the then-present status of this case.
Petitioner is advised that if a representative has been designated with respect to this matter, a power of attorney should be sent to respondent's counsel (Mark Noel at mark.a.noel@irscounsel.treas.gov). Mr. Noel may also be reached by telephone at (213) 372-4061.