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Witasick v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2023
No. 23069-16 (U.S.T.C. Jun. 14, 2023)

Opinion

23069-16

06-14-2023

KEVIN JOHN WITASICK, SR. & WHITNEY S. WITASICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

On April 24, 2023, respondent filed a Motion in Limine. In that Motion he seeks an order precluding from evidence amended returns allegedly prepared by petitioners for the tax years in issue, as well as associated testimony from three fact witnesses identified in a pretrial memorandum filed by petitioners' former counsel on May 23, 2022. By Order served April 28, 2023, we directed petitioners to file, on or before May 19, 2023, a response to the Motion in Limine. Petitioners, who at the time were unrepresented by counsel, did not file a response by that date or subsequently.

On June 5, 2023, new counsel entered an appearance for petitioners. The next day, petitioners filed a renewed Motion for Continuance, requesting a postponement of the trial to allow their new counsel adequate time to prepare.

This case was called during the Court's June 12, 2023, remote trial session. Counsel for petitioners appeared and informed the Court that, should petitioners' Motion for Continuance be granted, he would be preparing on their behalf a motion for summary judgment addressing one or more issues. He indicated that he would be prepared for a trial in Fall 2023 if the case were not resolved before then.

In light of the foregoing, we will grant the Motion for Continuance, set a new trial date, and allow petitioners additional time in which to file their response to the Motion in Limine.

Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that petitioners' Motion for Continuance, filed June 6, 2023, is granted. The case is continued and jurisdiction is retained by the undersigned. It is further

ORDERED that, on or before July 6, 2023, petitioners shall file a response to the Motion in Limine. It is further

ORDERED that, on or before August 31, 2023, petitioners shall file any motion for summary judgment. It is further

ORDERED that this case is calendared for a two-day remote special trial session of the Court beginning on November 6, 2023, at 10:00 a.m. Eastern time, and which Philadelphia, Pennsylvania shall be listed as the place of trial for the remote proceeding. It is further

ORDERED that the Clerk of the Court shall serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the Court's remote special trial session beginning November 6, 2023, and (2) a copy of the Standing Pretrial Order for that special trial session.


Summaries of

Witasick v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2023
No. 23069-16 (U.S.T.C. Jun. 14, 2023)
Case details for

Witasick v. Comm'r of Internal Revenue

Case Details

Full title:KEVIN JOHN WITASICK, SR. & WHITNEY S. WITASICK, Petitioners v…

Court:United States Tax Court

Date published: Jun 14, 2023

Citations

No. 23069-16 (U.S.T.C. Jun. 14, 2023)