The problem I first noted back in 2023 has not abated; see my blogpost “Endangered Species,” 9/6/23.

Judge Courtney D. (“CD”) Jones, noting the age of Railroad Valley Mining Company, LLC, RVMC Partners, LLC, Tax Matters Partner, Docket No. 13683-20, filed 7/28/25, directed the parties to file a stip of agreed facts a couple weeks ago (hi, Judge Holmes).

Now she wants them to talk about a trial date sometime in the fall of 2026.

“As to location, the Court understands that petitioner requested Atlanta, Georgia as its place of trial (Doc. 3). However, there are several hundred, potential multi-week trials, in which petitioners in other cases have requested the same place of trial.” Order, at p. 1.

The Dixieland Boondockery tsunami will overwhelm The Big Peach Federal courthouse, so Judge CD Jones wants IRS and the Railroaders to take the show on the road.

“…the Court will order the parties to confer on an alternative place of trial, or failing an agreement, then two alternative places of trial for each side. (The Court has permanent courtrooms in the following cities that, among others, could be viable alternative trial locations: Washington, D.C., Jacksonville, FL, Tampa, FL, New Orleans, LA, Winston-Salem, NC, Columbia, SC, and Nashville, TN.)” Order, at p. 1.

Atlanta, GA’s Federal courtrooms are an endangered species still.

And that highlights yet again the need for Tax Court to move these cases, both physically and temporally. I commend Judge CD Jones for putting feet to the cliché.