Opinion
12377-23
09-25-2024
DAN OLVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case is currently scheduled to be tried at the Tax Court's San Antonio session beginning September 30, 2024. Petitioner Dan Olvera has not communicated well with the Court or the Commissioner, and the Commissioner filed a motion to dismiss (Doc. 9), which we set for hearing on September 30, 2024 (see Doc. 10). On Monday, September 23, 2024 (a week before the trial session), we were finally able to reach Mr. Olvera and had a telephone conference with the parties. Mr. Olvera stated that he has documents to substantiate his deductions and that his return preparer is helping him assemble them. Mr. Olvera is late in sharing his evidence, but we instructed him to (1) execute immediately a Form 2848, Power of Attorney, so that his preparer and the Commissioner's lawyer can communicate with each other about this case, and (2) prepare a PDF digital file of his documentation and transmit it to the Commissioner's counsel no later than this Friday morning, September 27, 2024. We explained that we are unlikely to grant a "continuance" (a delay of trial) to a petitioner who has failed to cooperate and communicate; and if Mr. Olvera fails to comply with these instructions, we expect to call the case and proceed to trial on September 30. However, if Mr. Olvera does accomplish these two tasks, then we would entertain a request for a continuance (and the Commissioner's counsel indicated that, on those conditions, he would not object). It is therefore
ORDERED that, no later than Friday morning, September 27, 2024, Mr. Olvera shall transmit a Form 2848 and his documents to the Commissioner's attorney. It is further
ORDERED that, by Friday afternoon, September 27, 2024, the Commissioner shall file a status report or an appropriate motion. It is further
ORDERED that, after service of this motion has been made by the Clerk, the Chambers Administrator of the judge signing this order shall transmit a copy of this order via email to counsel for the Commissioner and to Mr. Olvera.