Opinion
11671-21
03-17-2022
LISA THIBAULT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
This case is currently calendared for trial at the Session of the Court commencing on June 13, 2022, in Tampa, Florida. On March 16, 2022, respondent filed a Motion for Continuance of Trial. On November 17, 2021, however, the Court granted a November 16, 2021, Motion for Continuance of Trial filed by respondent, and continued the case generally; the case had been calendared for trial at the Session of the Court commencing on March 28, 2022, in Tampa, Florida. In his March 16, 2022, motion, respondent essentially makes the same assertions he made in his November 16, 2021, motion, except that now he indicates that on January 26, 2022, Internal Revenue Service Appeals Officer Jennifer Chen was assigned to the case. It thus appears that Appeals Officer Chen has had this case for nearly two months and has a couple more months to potentially resolve this case before returning the case back to counsel for respondent for trial preparation if no resolution can be reached. In the light of this, although petitioner has no objection to the granting of respondent's March 16, 2022, motion, the motion is premature and thus inappropriate at this time and will be denied (without prejudice). Upon due consideration, it is hereby
ORDERED that respondent's Motion for Continuance of Trial, filed March 16, 2022, is denied without prejudice. 1