Opinion
6192-20
02-28-2022
Eric A. VanderWerff Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted remotely, commencing Monday, March 21, 2022, for cases in which Spokane, Washington, is listed as the place of trial.
On February 23, 2022, petitioner's counsel filed a Motion to Withdraw as Counsel, in which he represented that neither petitioner nor respondent object to the motion. On February 25, 2022, petitioner's counsel filed a Motion for Continuance on petitioner's behalf, in which he indicated that petitioner was currently experiencing medical issues related to COVID-19. On February 25, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (respondent's motion).
In both the Motion to Withdraw as Counsel and the Motion for Continuance, petitioner's counsel has not provided an update as to the current status of the case. We will order petitioner to supplement the motion, by providing an update as to (1) whether the exchange of documents between the parties has been completed and (2) whether the Form 1040, U.S. Individual Income Tax Return, requested by respondent has been prepared and filed, as referenced in petitioner's prior Motion for Continuance, filed January 27, 2021. We will also order petitioner to include physician documentation of petitioner's current health status in the supplemental motion.
We will hold respondent's motion in abeyance for the time being. However, we remind the parties that late withdrawal of counsel is not, by itself, grounds for a continuance. We expect the parties to be prepared for both a hearing on respondent's motion and a trial on the merits on March 21, 2022, pending our action on petitioner's Motion for Continuance.
Upon due consideration and for cause, it is
ORDERED that on or before March 7, 2022, petitioner shall file a supplement to petitioner's Motion to Withdraw as Counsel filed February 23, 2022, addressing the issues as set forth above by the Court in this Order. It is further
ORDERED that on or before March 7, 2022, petitioner shall file a supplement to petitioner's Motion for Continuance filed February 25, 2022, addressing the issues as set forth above by the Court in this Order. It is further
ORDERED that on or before March 7, 2022 respondent shall file a response to petitioner's Motion for Continuance filed February 25, 2022. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed February 25, 2022, is held in abeyance. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at his address of record.