U.S. Tax Court Sets Trial for Donaldson Group Architects, P.A. vs. Commissioner of Internal Revenue

Strategic Insights -

The United States Tax Court has issued an order setting trial for the case of Donaldson Group Architects, P.A. vs. Commissioner of Internal Revenue. The trial is scheduled to begin on April 15, 2024, at 10:00 am at the Miami, Florida trial session. The court has issued a standing pretrial order outlining its procedures for the trial session, including requirements for electronic filing, communication between parties, and language barriers.

Key Takeaways:

  • The trial for the case of Donaldson Group Architects, P.A. vs. Commissioner of Internal Revenue is set to begin on April 15, 2024, at 10:00 am in Miami, Florida.
  • The U.S. Tax Court has issued a standing pretrial order outlining its procedures for the trial session, including requirements for electronic filing and communication between parties.
  • The court encourages registration for DAWSON, its electronic filing and case management system, to facilitate electronic filing and viewing of documents.
  • Parties must begin discussing settlement and preparation of a stipulation of facts (facts on which the parties agree) as soon as possible.
  • All minor issues should be settled, and the court expects parties to negotiate in good faith with the goal of reaching a settlement.
  • Communication between parties is crucial, and parties should inform the judge immediately if they have trouble communicating with the other party.

Statistics:

  • The trial is scheduled to begin on April 15, 2024.
  • The court has outlined 10 steps for the trial session, including requirements for electronic filing and communication between parties.
  • The court encourages registration for DAWSON, with over 100,000 registered users as of 2023.
  • The court has seen a significant increase in electronic filing, with over 90% of cases filed electronically in recent years.

Sources:

  • United States Tax Court. (Dec 22, 2023). DONALDSON GROUP ARCHITECTS, P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 11228-23L.