Opinion
2987-20
03-17-2023
RHONDA M. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This aging case will be tried in about seven weeks at the Tax Court's trial session beginning May 8, 2023. We will order the parties to file a status report in about three weeks.
Petitioner Rhonda Walker filed her petition about three years ago in February 2020, and this case is among the very oldest on the calendar for this trial session. The case was previously set for trial in May 2022 but was continued at the request of respondent, in a motion that stated:
1. In June 2021, respondent's counsel was notified by the American University Washington College of Law Tax Clinic ("LITC") that petitioner was in communication about representation by the clinic.
2. In October 2021, respondent's counsel received a power of attorney form and communication from the LITC; respondent then communicated with the LITC regarding this case.
3. Respondent's counsel believed that this case had been resolved pursuant to an agreement with the LITC.
4. On April 1, 2022, the LITC notified respondent's counsel that petitioner revoked the power of attorney to the LITC.
5. Respondent's counsel spoke with petitioner on April 7, 2022 and learned petitioner is working to obtain different representation concerning the year at issue. [Doc. 12, filed 4/7/2022.]
No representative has filed a notice of appearance on behalf of petitioner. No substantive filing has been made by either party in the last 11 months.
On January 12, 2023, we filed and served our notice of trial (Doc. 14) and our standing pretrial order ("SPTO"; Doc. 15). The SPTO gave the parties instructions about preparing for trial, including the instruction to file pretrial memoranda by April 17, 2023, and the instruction to file their stipulation and proposed trial exhibits by April 24, 2023.
It is
ORDERED that, no later than April 7, 2023, the parties shall file a joint status report (or, if that is not expedient, then separate reports) advising the Court of their progress in pretrial preparation--especially the preparation of a joint stipulation of facts.