Opinion
10878-16 7671-17
04-11-2023
LUMINITA ROMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
These cases are calendared for trial during the Court's April 24, 2023, Los Angeles, California, special trial session. On April 6, 2023, petitioner Gabriel Roman informally submitted to the Court an ex-parte request for a reasonable accommodation for a disability as defined in 42 U.S.C. § 12102, together with supporting materials. Mr. Roman asks the Court to change the start time of the trial from 10:00 a.m. Pacific Time to 12:00 p.m. Pacific Time to accommodate his disability.
The Court will exercise its discretion to provide a reasonable accommodation as set out below. But the Court notes that, although Mr. Roman appears to invoke the Americans with Disabilities Act (ADA) as authority requiring the Court to grant his request, the ADA does not apply to federal courts. See 42 U.S.C. § 12131(1)(A). The U.S. Court of Appeals for the Ninth Circuit has previously made this clear in a case involving Mr. Roman. Roman v. Jefferson at Hollywood, LP, 495 Fed.Appx. 804, 806 (9th Cir. 2012) ("[T]he district court did not err in denying [Mr. Roman's] request to allow Luminita, [Mr. Roman's] ex-wife and caretaker, to speak on his behalf in court. See 28 U.S.C. § 1654. While the Americans with Disabilities Act (ADA) requires state courts to make disability accommodations, the ADA does not apply to federal courts. 42 U.S.C. § 12131(1)(A)."); see also United States v. Ponzo, 853 F.3d 558, 578 (1st Cir. 2017); Thomas v. Commissioner, T.C. Memo. 2007-269.
Upon due consideration, it is hereby
ORDERED that the start time for trial scheduled to take place in Room 1167, 11th Floor, Edward R. Roybal Center & Federal Building, 225 E. Temple Street, Los Angeles, California, 90012, is changed from 10:00 a.m. Pacific Time on Monday, April 24, 2023, to 12:00 p.m. Pacific Time.
A decision about the start time for subsequent days of trial will be made at the trial session after the Court has an opportunity to evaluate the proceedings during the first day of trial.