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Designated Orders, October 5– 9, 2020

While this might make it appear that continuations are astonishingly unusual, in my experience the Tax Court is normally open to them so long as either(1)there is a significant possibility the instance will certainly fix without test, or (2 )the events can show they are making development on the instance, which would certainly make for a much more resolution (be it by test or otherwise). After that, radio silence … Much of Tax Court lawsuits happens without the energetic participation of the Tax Court itself. As the Tax Court changes back to on-site schedules, nonetheless, I believe the opportunity of online tests might be factor for the Tax Court to be a lot more comfy in giving continuations- so long as the petitioner is involved in the procedure.

While this might make it appear that continuations are very uncommon, in my experience the Tax Court is normally responsive to them so long as either(1)there is a major possibility the situation will certainly settle without test, or (2 )the celebrations can show they are making development on the situation, which would certainly make for an extra resolution (be it by test or otherwise). The Tax Court is not persuaded and also is especially upset that Mr. Ononuju really did not also attempt to reveal up to test as well as share his worries with phone or e-mail accessibility so that plans might be made. After that, radio silence … Much of Tax Court lawsuits takes place without the energetic participation of the Tax Court itself. To me, digital tests will certainly simply be an additional device in the Tax Court tool kit: one that can particularly profit locations like Minnesota, where the tests are irregular. As the Tax Court changes back to on-site schedules, nonetheless, I believe the opportunity of online tests can be factor for the Tax Court to be much more comfy in giving continuations- so long as the petitioner is involved in the procedure.

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