Opinion
25223-22
04-05-2024
PROHIBITION GOLD, LLC, THOMAS WILLIAMS, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
On April 4, 2024, the Commissioner filed a Motion for Continuance asking that the Court strike the case from the upcoming, May 6, 2024, Seattle, Washington trial session and restore the case to the Court's general docket. The Commissioner requests this continuance to allow the parties an opportunity to continue to attempt to resolve this case through the Independent Office of Appeals. Rule 50(a) requires that a motion "show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion." If the other party's position is unknown, that Rule creates a presumption that the other party objects. According to the Commissioner's counsel, he provided prior notice to petitioner's counsel but was unable to obtain her position. At this time, this case remains scheduled for trial. To obtain petitioner's views on a continuance, it is
ORDERED that by April 12, 2024, petitioner shall file a response to the Commissioner's Motion for Continuance.