Opinion
6446-19L
11-12-2021
Wendell C. Robinson & May T. Jung-Robinson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
Petitioners requested a Collection Due Process hearing on Form 12153 (Doc. 52 at 56), on which they gave their address in Washington, D.C. Thereafter paperwork from IRS Appeals was evidently generated by various personnel in Holtsville (Doc. 52 at 65, 139, 144) and Philadelphia (id. at 138; see also id. at 99, 187). See also id. at 85 (Austin). Appeals issued a notice of determination; petitioners commenced this case; and the case has been set for trial in Washington, D.C. In a telephone conference on November 9, 2021, petitioners expressed a preference for an in-person trial (rather than a remote trial via zoomgov.com), and the undersigned judge stated an intention to hold an in-person trial. On November 12, 2021, the Commissioner filed a status report that states: "Respondent's Settlement Officer is unable to travel to Washington, DC in order to testify in person during the December 13, 2021, trial session. The Settlement Officer is available to testify remotely during such trial session." It is
ORDERED that, as soon as possible, and in any event no later than November 19, 2021, the Commissioner shall file a supplement to his status report that shall: (1) identify the (unnamed) Settlement Officer to whom the Commissioner refers, (2) explain why that Settlement Officer (rather than another Settlement Officer) is needed as a witness, (3) give a summary of the testimony that the Commissioner expects to offer through this Settlement Officer, (4) explain the reasons that this testimony is important to the Commissioner's case at trial, (5) explain the reason that the Settlement Officer is "unable to travel to Washington, DC", though able to testify remotely, (6) explain why the IRS chose the Holtsville Appeals Office for the handling of petitioners' request, rather than one closer to their residence, and (6) state whether, if the Court is unwilling to allow this Settlement Officer to testify remotely in an otherwise in-person trial, the Commissioner would prefer a general continuance rather than proceeding without this witness.