As the current government shutdown enters the record books, the “small court” grapples with upset trial schedules. STJ Lewis (“A Name to Remember”) Carluzzo urges the litigants to pursue resolution, whether by assiduous trial preparation or negotiated peace, in Christopher Jones, Docket No. 1450-25S, filed 11/5/25.

IRS wants a continuance of the December 8 trial date, but STJ Lew won’t take the easy way out. He holds the motion in abeyance, while urging the parties to strive on. Notwithstanding that they need not now comply with the SPTO, they must still prepare for trial or settle.

“Unless: (1) otherwise directed by the Court; (2) the trial session is cancelled; (3) the case is continued; or (4) a proposed stipulated decision is submitted sooner, both parties must appear on Monday, December 8, 2025, as presently required. The failure of a party to appear as directed could result in the entry of decision against that party.” Order, at p.1.

Let House and Senate do (or not do) whatever, Tax Court litigants must go on (even if IRS counsel is unpaid).