Opinion
25974-17
04-01-2022
MICHAEL ZORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This case was called from the calendar at the remote trial session of the Court for Baltimore, Maryland, on November 3, 2021. The parties appeared and the Court conducted a partial trial.
The Court scheduled in-person further trial for March 31, 2022, but the further trial was not held because petitioner reported on March 29 that he was experiencing symptoms that made it inadvisable for him to come to the courthouse. As recounted in the Court's Order, dated March 30, 2022, petitioner's report of symptoms constituted the fourth delay of trial initiated by petitioner since he filed the petition in 2017. The Court reminds petitioner of its warning that an additional delay initiated by him might be ground for dismissal of this case or submission of the case on the record made at the remote portion of the trial without any testimony by petitioner.
Upon due consideration, it is
ORDERED that this case is set for further trial at a special trial session of the Court scheduled to commence on Friday, May 27, 2022, at 10:00 a.m. (Eastern Time) in the South Courtroom, 400 Second Street NW, Washington, D.C. 20217. The parties are reminded that the Court provides protocols for attending in-person proceedings in the Washington, D.C. courthouse is on the Court's website at https://ustaxcourt.gov/covid.html. 1