Opinion
3422-22L
11-22-2022
THOMAS SPIELBAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On March 1, 2022, at docket entry 1, petitioner filed a Petition with this Court to review the attached Notice of Determination dated February 1, 2022, for a Collection and Due Process hearing for tax year 2011.
On November 7, 2022, docket entry 16, petitioner filed a Motion for Continuance of Trial, seeking additional time to prepare his unfiled tax returns for subsequent years not included in the Notice of Determination.
By Order dated November 15, 2022, docket entry 18, the Court directed respondent, on or before November 21, 2022, to file a response to petitioner's Motion for Continuance of Trial, filed November 7, 2022, docket entry 16.
On November 21, 2022, docket entry 20, respondent filed a Response to Petitioner's Motion for Continuance of Trial which indicates that petitioner's Motion for Continuance of Trial seeks an additional six months to prepare his unfiled tax returns for numerous years, which have no bearing on the issues in this case. Respondent's Pretrial Memorandum sets forth the issues in this CDP case as (1) whether petitioner's tax liabilities for tax year 2011 were discharged in bankruptcy; and (2) whether the Appeals Settlement Officer abused her discretion in upholding the levy action and not in granting petitioner a collection alternative.
Additionally, respondent reports he has sent a proposed Stipulation of Facts with Exhibits to petitioner and other documents relevant to the issues in this case. Should this document not be executed by the parties, respondent intends to file the documents as Proposed Trial Exhibits.
In sum, respondent asserts the case will be ready for trial during the December 5, 2022, remote trial session and the Court will be able to consider and address the issues in this case without needing to wait for petitioner to prepare his unfiled returns.
On November 21, 2022, docket entry 21, petitioner filed a Reply/Rebuttal to Petitioner's Motion for Continuance of Trial in which petitioner seeks to clarify and correct statements made by respondent in its opposition to petitioner's motion to continue. Petitioner indicates he received the Stipulation of Facts with the Exhibits, late in the day on November 18, 2022, and therefore was not able to begin review of the Stipulation and the Proposed Exhibits until the due date of Monday, November 21, 2022.
Additionally, petitioner is facing another due date for an appellate brief which will require petitioner's focus and therefore he will not be able to complete his review of the documents provided to him by respondent. Petitioner also contends that the submission of unfiled tax returns will change the entire complexion of this matter.
After due consideration, and for cause, it is
ORDERED that petitioner's Motion for Continuance of Trial, filed November 7, 2022, docket entry 16, is denied without prejudice.
The parties are reminded that this case is calendared for trial at the remote Standalone Trial Session of the Court scheduled to commence on December 5, 2022, at 1:00 p.m. (ET). The parties are also reminded that the Stipulation of Facts is due to be filed 14 days before the first day of the trial session as required in the Standing pretrial order, given the denial of the motion to continue, the time to file the Stipulation of Facts is extended to Monday December 5, 2023.