Opinion
9158-23
06-26-2024
VERIBEST VESTA, LLC, TRUE NORTH RESOURCES, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is currently calendared for trial at a session scheduled to commence on September 16, 2024, in Atlanta, Georgia. On May 30, 2024, the Commissioner filed a Motion for Continuance in which he expressed the view that it would not be feasible to hold a trial of this case during the presently scheduled trial session. The Commissioner implied, without expressly stating, that additional discovery might be needed. Petitioner objected, (in short) expressing the view that it has provided extensive information in the course of the examination and that a continuance would interfere with the just, speedy, and inexpensive determination of this case. Rule 1(d), Tax Court Rules of Practice & Procedure. On June 12, 2024, the Court held a conference call with the parties to discuss, among other things, possible trial dates and cities, trial length, and the needs for discovery. From that call, it is apparent that trial of this case cannot be held during the currently scheduled September 16, 2024, trial session. Consistent with the discussion with the parties, it is
ORDERED that the Commissioner's Motion for Continuance filed May 30, 2024, is granted, and this case is continued. Jurisdiction is retained by the undersigned. It is further
ORDERED that by July 26, 2024, the parties shall file a joint status report to include suggested dates and locations plus expected duration for trial of this case. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.