Opinion
7875-19
02-11-2022
NING ZHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is scheduled for trial at the remote session of the Court scheduled to commence on May 9, 2022, for Des Moines, Iowa. On February 10, 2022, respondent filed a Motion for Order To Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) of the Tax Court Rules of Practice and Procedure. However, review of the record reveals that the motion is premature. To wit, Tax Court Rule 91(f) provides that such a motion may be filed "after the date of issuance of trial notice in a case". Here, although the proceeding was previously calendared for trial and canceled due to the COVID-19 pandemic, the Court issued notice of the May 9, 2022, trial only 9 days ago, on February 2, 2022. While we appreciate respondent's efforts thus far, the motion fails to inform the Court of respondent's attempts to stipulate the facts of this case with petitioner after the issuance of the Notice of Trial dated February 2, 2022. Accordingly, it is
ORDERED respondent's above-referenced motion filed February 10, 2022, is denied.