Opinion
892-19
11-01-2021
Lafayette Lorenzo Nelson, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge.
This case will be tried at a session beginning December 13, 2021, and we issue this order to give instructions and reminders to the parties.
This case was commenced in January 2019, when petitioner Lafayette Lorenzo Nelson filed his petition, asking the Tax Court to redetermine a deficiency that the Internal Revenue Service had determined for the year 2014. The case has previously been continued three times at Mr. Nelson's request:
The case was set for trial in January 2020 (see Docs. 4-5) but was continued at Mr. Nelson's request (see Docs. 10-11).
The case was then set for trial in November 2020 (see Docs. 16-17). In anticipation of that trial, the parties filed a stipulation of facts (Doc. 19), which included exhibits. However, the case was again continued at Mr. Nelson's request (see Doc. 22).
The case was next set for trial in July 2021 (see Docs. 24-25). The Commissioner filed a pretrial memorandum (Doc. 28) that stated: "Petitioner has indicated he wishes to present additional documents, which would be included in a second stipulation of facts. Those documents have not been exchanged to date." However, a second stipulation of facts has not been filed. Mr. Nelson yet again requested a continuance (see Doc. 30, Ex. A), which the Court allowed by its order (Doc. 31) that stated as follows:
"Petitioner's motion explains medical reasons for petitioner's desire to postpone the trial, and we will order a continuance consistent with petitioner's request. However, we point out to petitioner that, even where medical circumstances such as petitioner's do exist, the Court cannot postpone indefinitely the resolution of this case. To simplify the future trial of this case, the parties should cooperate to stipulate to the maximum extent possible the facts and exhibits of this case and should settle in whole or in part as many issues as possible. Petitioner should not expect that any further continuance will be allowed."
The case is now set for trial at a session beginning in six weeks on December 13, 2021. (See Doc. 32.) As we stated in our previous order, we do not expect to grant any continuance of that date. Our standing pretrial order (Doc. 33) instructs the parties (among other things) to accomplish the following "[n]o later than 14 days before the first day of the trial session":
"All documents or materials (except impeachment documents or materials) that a party expects to use at trial that are not in the Stipulation of Facts shall be marked and filed as Proposed Trial Exhibits. The Court may refuse to receive in evidence any document or material that is not filed as a Proposed Trial Exhibit no later than 14 days before the first day of the trial session."Consequently, if the Commissioner's previous pretrial memorandum was correct in stating that Mr. Nelson "wishes to present additional documents" not in the first stipulation, then he must do so no later than November 29, 2021.
In view of the foregoing, it is
ORDERED that the parties shall comply with the deadlines set in our standing pretrial order issued July 15, 2021. If Mr. Nelson is unsure how to proceed in any particular respect, he should telephone the Chambers Administrator of the undersigned judge (at 202-521-0850) in order to initiate a telephone conference among the parties and the Court.