Once again, that Obliging Jurist, Judge David Gustafson, the friend of the litigant both IRS and petitioner, will help both sides draft their papers, assemble their trial exhibits, and negotiate a continuance. Here’s Stephen Cary, Docket 9745-20, filed 2/9/22.

Stephen petitioned “…more than 20 months ago. We issued a notice of trial and a standing pretrial order … more than four months ago … setting this case for trial at a session beginning February 7, 2022.” Order, at p. 1.

IRS moves to toss last month for want of prosecution. Judge Gustafson sets up a phoneathon, wherein Stephen claims he’s disabled. Judge Gustafson accepts that, and moreover all sides agree that what Stephen paid in year at issue would cover the disputed IRA distribution (which Stephen says he never got, but IRS has the 1099-R). IRS wants a decision confirming the assessed tax, but Stephen claims additional deductions (unspecified) and says his disability is reasonable cause for no chops. He also refuses a next friend appointment.

So Judge Gustafson tells IRS’ counsel to move for summary J, and tells her what to put in her pleadings. He tells Stephen how to respond. He bargains Stephen down and IRS up, and gets a three-month continuance.

This is a good use of summary J, to smoke out both sides. Stephen will have to do more than simply claim “I didn’t get it,” and IRS will have to subpoena the IRS trustee’s records to show payment. And Stephen will need to come up with proofs of the additional deductions.

That’s how to move a case.