Opinion
892-19
12-03-2021
Lafayette Lorenzo Nelson, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge.
Pursuant to notice (Doc. 32) served July 15, 2021, this case will be tried during the Court's Washington, D.C., trial session beginning December 13, 2021. On November 22, 2021, the Commissioner filed a motion to dismiss for lack of prosecution. Because of the coronavirus pandemic, the Court originally gave notice that the trial of this case would be conducted remotely via Zoomgov. However, on December 2, 2021, the Court held a telephone conference with petitioner Lafayette Lorenzo Nelson, III, and counsel for the Commissioner, and Mr. Nelson requested that the trial be conducted as an in-person proceeding. Counsel for the Commissioner stated no objection. It is therefore
ORDERED that this case will be called remotely at the calendar call of the Court's Washington, D.C., trial session, on Monday, December 13, 2021, via Zoomgov at 10:00 a.m. (ET). It is further
ORDERED that the trial in this case will be held as an in-person proceeding at a date and time certain of Monday, December 13, 2021, beginning at 2:00 p.m., in the South Courtroom, of the United States Tax Court, 400 Second Street, NW, Washington, D.C., 20217. The parties are expected to be present on December 13, 2021, and to be prepared to try the case. It is further
ORDERED that the parties shall comply with the Court's standing pretrial order (Doc. 33) served July 15, 2021, for the completion of their pretrial trial activity in this case. It is further
ORDERED that the Commissioner's motion (Doc. 36) to dismiss for failure to properly prosecute is denied without prejudice.
ORDERED that the Clerk of the Court shall serve, with the copy of this order served on petitioner, copies of the Court's (1) notice of trial (Doc. 32) and (2) standing pretrial order (Doc. 33) for the Court's December 13, 2021, trial session.