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Williams v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 451-21 (U.S.T.C. Apr. 26, 2022)

Opinion

451-21

04-26-2022

MARC WILLIAMS & MANDY WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

This case is scheduled for trial at the Court's Boston session beginning June 6, 2022. On March 23, 2022, respondent served on petitioners a request for admissions, a request for documents, and interrogatories, for all three of which the responses were due April 22, 2022. On that latter date, respondent filed and served a motion to review as to the requests for admissions and motions to compel as to the interrogatories and requests for documents (Docs. 12-14).

Also on April 22, 2022, however, petitioners filed a motion for extension (Doc. 11), asking to "be granted until Wednesday, April 27, 2022 to respond to the Requests for Admission and until April 29, 2022 to respond to the remainder of the discovery requests." The motion for extension advises that "Mandy Williams ("Mandy") filed for divorce from Mark Williams ("Mark") in January of 2022", that Mandy may be "filing on an Innocent Spouse claim", and that "[t]his possibility makes the response to the discovery requests problematic." It is

ORDERED that the motion for an extension is granted and that respondent's three motions, which presume non-responses by petitioners to respondent's discovery requests, are denied without prejudice. It is further

ORDERED that counsel for petitioners shall give due consideration to the possibility of a conflict of interest between the petitioners.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 451-21 (U.S.T.C. Apr. 26, 2022)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:MARC WILLIAMS & MANDY WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Apr 26, 2022

Citations

No. 451-21 (U.S.T.C. Apr. 26, 2022)