Opinion
7270-23SL
02-12-2024
TEODORO C. POLICARPIO & TERESITA R. POLICARPIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge
This I.R.C. section 6330(d) case, presently set for trial during the standalone remote trial session scheduled to begin on March 11, 2024, is before the Court on respondent's Motion for Continuance, filed February 9, 2024.
Giving due regard to the representations contained in that motion, it is
ORDERED that the above-referenced motion is set for hearing at the calendar call of the Court's March 11, 2024, standalone remote trial session beginning at 1:00 P.M. (Eastern Time). The parties may refer to the Notice of Remote Proceeding, served November 22, 2023, for additional details. It is further
ORDERED that the parties need not comply with the terms and obligations set forth in the Standing Pretrial Order for Small Tax Cases, served November 22, 2023.
The Court is inclined to grant the above-referenced motion. The hearing will focus on the future actions the parties intend to take to (1) prepare the case for trial, or (2) resolve the case without the need for one.