Opinion
25998-21
11-22-2023
MICHAEL WELCH & KATHERINE B. WELCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case is on the December 18, 2023 Los Angeles, California trial calendar. The parties moved for a second continuance on November 17, 2023 and we spoke with them today to discuss progress. A key problem is that the last year has not seen much progress in informal discovery and, indeed, even in the petitioners' returning IRS phone calls. This is not an optimal use of the time the parties gained by continuing the case last time it was on a calendar.
It is also true that petitioners now have a new lawyer working their case, who has reopened communications with respondent. He promised that any remaining substantiation would be produced within a month or so. To ensure this progress is made, however, it is
ORDERED that the parties' November 17, 2023 motion to continue is granted in that this case is stricken from the Court's December 18, 2023 Los Angeles, California trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before January 19, 2024 petitioners will produce to respondent's counsel all records that they believe substantiate their claimed income and deductions for the tax year at issue in this case. Any records that they do not produce to respondent will not be allowed into evidence in any trial of this case. It is also
ORDERED that on or before February 2, 2024 the parties file a status report describing their progress in exchanging documents and moving toward settlement or narrowing the issues to be tried.