Opinion
13748-19 6192-20
07-15-2022
ERIC A. VANDERWERFF, ET AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega. Judge.
These consolidated cases are scheduled for a one-week special session of the Court to be conducted remotely commencing August 1, 2022, for which Spokane, Washington, is listed as the place of trial.
On May 18, 2022, the Court issued an Order setting forth a pretrial schedule in preparation for trial in these consolidated case, which inter alia directed the parties to file a pretrial memorandum no later than Monday, July 11, 2022. [ In that Order, the Court also directed petitioner to file a Status Report apprising the Court of his efforts to retain counsel on or before May 30, 2022. [
On June 2, 2022, petitioner filed a Status Report advising the Court that he had spoken to a few tax attorneys, that he intends to hire counsel to represent him in these proceedings, and that he expects to secure counsel before the end of June 2022.To date, no entry of appearance for petitioner has been filed. On June 30, 2022, respondent filed a Pretrial Memorandum. Petitioner did not file a pretrial memorandum in accordance with the Court's Order issued May 18, 2022.
On July 11, 2022, respondent filed a Status Report in the case at docket No. 13748-19, therein representing that he sent to petitioner a proposed Stipulation of Facts along with proposed documents on June 21, 2022. Respondent's Status Report further recounts his unsuccessful attempts at communicating with petitioner regarding the execution of a stipulation of facts. We remind respondent that documents relating to both of these consolidated cases must be filed in both docket numbers.
These consolidated cases were continued from the Court's March 21, 2022, Spokane, Washington, remote session to allow petitioner more time to prepare for trial or other disposition in these consolidated cases. The lack of pretrial memorandum, entry of appearance for petitioner, or engagement by petitioner regarding a stipulation of facts makes this Court concerned that petitioner is not preparing adequately. We again remind the parties that the August 1, 2022, trial session was set exclusively to facilitate the timely disposition of these consolidated cases and that failure to engage counsel or otherwise adequately prepare for trial is not grounds for a further continuance.
We further remind the parties that, pursuant to the Court's Order issued May 18, 2022, the parties shall file (1) no later than Monday, July 18, 2022, a Stipulation of Facts, along with any stipulated documents, and any unstipulated Proposed Trial Exhibits, and (2) no later than Monday, July 25, 2022, any Supplemental Stipulation of Fact, along with any stipulated documents, and any agreed or unagreed Proposed Trial Exhibits. We warn petitioner that documents submitted after those deadlines are subject to exclusion from consideration at trial.
Upon due consideration and for cause, it is
ORDERED that the parties shall adhere to the pretrial schedule set forth in the Court's Order issued May 18, 2022. It is further
ORDERED that the Clerk of the Court is directed to file in the case at docket No. 6192-20, a copy of respondent's Status Report, filed July 11, 2022, in the case at docket No. 13748-19, as of the date filed.