Opinion
23069-16
04-28-2023
KEVIN JOHN WITASICK, SR. & WHITNEY S. WITASICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's June 12, 2023, remote session. On April 14, 2023, respondent filed a Motion in Limine. In his Motion respondent seeks an order precluding from evidence amended returns used at petitioner husband's sentencing hearing for his criminal tax conviction, and testimony of William St. Clair, Gary Martosella, and Donald M. Kingett regarding these amended returns, on the ground that they are irrelevant to the issue of whether there exists an underpayment of tax for years 1999 and 2000. Respondent represents that petitioners object to the granting of this Motion.
In consideration of the foregoing, it is ORDERED that petitioners shall file, on or before May 19, 2023, a Response to the Motion in Limine.
Petitioners are advised that this trial will go forward as scheduled unless one of the parties shows good cause for a continuance (deferral). See Tax Court Rule 133. If petitioners seek a continuance of this trial, they must request one promptly.