In Uncategorized on 09/19/2018 at 16:54

Ask the Judge With a Heart

Defeat rankles me. Even more so when I get pilloried by the illustrious American Bar Association Tax Section while I’m at it.

If the foregoing befuddles you, constant reader, dig my blogpost “Maybe the ABA Tax Section Was Right,” 12/15/17.

But the tactic of picking a remote location for trial to stall proceedings is alive and well, and today The Judge with a Heart, STJ Robert N Armen, will have no truck with such a maneuver.

Here’s Olga Marie Dultz, Docket No. 11846-17S, filed 9/19/18, who wants to try her small-claimer in Peoria. Except Olga lives in “That Toddlin’ Town” Fred Fisher apostrophized in 1922.

Olga picked Peoria, and it is a small-claimer venue, but she wants a continuance from the trial that is scheduled to start there next week. IRS wants to schedule the trial for The Windy City.

“However, petitioner objected to a change of place of trial from Peoria to Chicago ‘due to the congested court system in a much larger City of Chicago’, but suggested that place of trial may not be too important because she is relying on a ‘summary judgement [sic] request’.” Order, at p. 1.

STJ Armen is unimpressed.

“Petitioner is a resident of the City of Chicago, and this case has no apparent connection to the City of Peoria. Moreover, the Tax Court’s docket in Chicago is not ‘congested’. Further, the Court conducts many more trial sessions in Chicago than in Peoria, where there is generally no more than one trial session per year. Finally, petitioner is advised that there is no motion for summary judgment pending in this case and that, for such reason, the case is on track for disposition by trial, unless sooner settled by the parties on a mutually agreeable basis.” Order, at p. 2.

Take that, ABA Tax Section.

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