In Uncategorized on 02/05/2019 at 16:23

As If One Wasn’t Bad Enough

That Obliging Jurist, Judge David Gustafson, is hardly a cheerful chap when it comes to divining the future of Tax Court and IRS funding.

Today he’s dealing with Cross Refined Coal, LLC, USA Refined Coal, LLC, Tax Matters Partner, Docket No. 19502-17, filed 2/5/19, and Cross is really cross. Pre-trial prep was in full swing going into December 2018 BS (Before Shutdown), but as the Great Hiatus loomed, IRS moved for continuance (that’s what we State courtiers call an adjournment). Cross objected.

True, Congress has funded operations through and including 2/15/19, but what happens after that is at best uncertain.

So Judge Gustafson tries to cover the bases.

“…respondent’s motion is denied without prejudice. Respondent may renew his motion after February 15, 2019. The Court advises the parties that it is inclined to adjust the pretrial schedule to account for respondent’s counsel’s furlough, and that it is willing to consider a trial date two or three weeks later than the current schedule. However, the trial in this case probably cannot be set to begin in September 2019, because numerous regular sessions will take place that month, and the Court is strongly disinclined to schedule a trial to take place after the end of the Government’s current fiscal year on September 30, 2019, when new funding issues might arise.” Order, at p. 1.

Judge, you said it. The Rolling Shutdown rolls on.



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