Sanchez v. Comm'r of Internal Revenue, 9325-22

CourtUnited States Tax Court
Writing for the CourtKERRIGAN, CHIEF JUDGE
Docket Number9325-22
Decision Date12 January 2023



No. 9325-22

United States Tax Court

January 12, 2023

This case is set for trial at the Houston, Texas trial session beginning at 10:00 am on Monday, May 15, 2023.

Please refer to the Notice Setting Case for Trial for more information.



This Order sets out the Court's standing procedures for the trial session. If this is your first time appearing before the U.S. Tax Court, please pay special attention to the attached "Petitioner's (Taxpayer's) Getting Ready for Trial Checklist."

About the Court. The U.S. Tax Court hears disputes between taxpayers (petitioners) and the IRS (respondent). The Court is independent of, and not affiliated with, the IRS. Documents previously given to the IRS are not part of the record in this case and may not be considered unless made a part of this case.

Contact Information. The parties must provide the Court with current contact information. If your phone number, email, or mailing address changes, inform the Court right away by filing a Notice of Change of Address form, available on the Court's website,

Electronic Filing (eFiling). The Court encourages registration for DAWSON, the Court's electronic filing and case management system, so that you can electronically file and view documents in your case. If you are not registered for eFiling, you must send the opposing party a copy of any document you file with the Court. To register for DAWSON, email eFiling will remain available to parties during the trial session. For more information, see

Communication Between the Parties. The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible. All minor issues should be settled so that the Judge can focus on the issue(s) needing a decision. Some cases may be susceptible to partial or full settlement, and the Court expects the parties to negotiate in good faith with this goal in mind. If a party has trouble communicating with another party or complying with this Order, that party should inform the Judge right away by filing a Status Report or requesting a conference call by calling the Judge's chambers at the phone number listed below.

Language Barriers. All Court proceedings are conducted in English. All documents must be filed in English or include a certified English translation. Yo u should let the Judge know as early as possible if you require help with English. It is generally the responsibility of each petitioner to bring an interpreter. If you give advance notice, the Court may have one available.


Sanctions. The Court may impose appropriate sanctions, including dismissal, for any unexcused failure to comply with this or other Court orders. See Rule 131(b), Tax Court Rules of Practice and Procedure (available at If you have not settled your case and you do not participate in conference calls and pretrial conferences, or appear at trial, the Judge may dismiss your case and enter a decision against you. Any failures may also be considered in relation to sanctions against and disciplinary proceedings involving counsel. See Rule 202(a).

To allow the efficient disposition of all cases on the trial calendar:

It is ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:

1. No later than 60 days before the first day of the trial session: If a party wants to ask the Judge to decide all or part of the case without trial, the party may file a Motion for Summary Judgment.

2. No later than 45 days before the first day of the trial session: The parties should file any motions related to discovery or stipulations.

3. No later than 31 days before the first day of the trial session:

A. Motion for Continuance. The parties may file any Motions for Continuance (postponement of trial), which the Judge will grant only in exceptional circumstances. See Rule 133. Even joint Motions for Continuance are not automatically granted
B. Motion to Proceed Remotely. The parties may file a Motion to Proceed Remotely. If the Judge grants the motion, you will be provided with detailed instructions, including the date time, and Zoomgov information for the remote proceeding

4. No later than 30 days before the first day of the trial session: If a party plans to...

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