Arvin E. Mitchell - Page 3

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          February 9, 2004, Philadelphia, Pennsylvania, trial session.  A             
          notice setting case for trial, dated September 4, 2003, and a               
          standing pretrial order were sent to petitioner.  On January 15,            
          2004, petitioner moved for a continuance on the grounds that he             
          needed more time to negotiate a settlement with the Appeals                 
          officer and to liquidate the assets necessary to satisfy any tax            
          liability resulting from the settlement.  Petitioner’s motion for           
          continuance stated in part the following:                                   
               There are a litany of reasons for my request for                       
               continuance.  As a courtesy I will just specify one of                 
               the main ones.  * * *                                                  
               I need a continuance in order to work out the                          
               settlement.  The glitch is in the payoff of the                        
               settlement.  If [the Appeals officer] * * * and I agree                
               on a “low-end” settlement amount then I can just give                  
               him a check and the matter is concluded.  If however                   
               the settlement amount is near the high end of the                      
               spectrum, I will have to pay using non-cash assets.  It                
               can take several months to establish the value of these                
               assets since the potential buyers are scattered                        
               throughout the country.  [The Appeals officer’s] * * *                 
               patience and flexibility in dealing with these asset                   
               liquidation issues is material to settlement of the                    
               case--for without these I would likely be motivated to                 
               pursue the litigation option.  The postponement of my                  
               court date by at least several months would be ideal,                  
               although I’m realistic enough to know you may have                     
               limits.                                                                
               Again, if you find this reason to be insufficient,                     
               please notify me and I can have additional reasons                     
               overnighted to you since there are so many reasons.                    
               * * *                                                                  
          Respondent objected to the continuance, stating that petitioner             
          failed to attend every conference that counsel for respondent or            
          the Appeals officer had scheduled, after providing notice of his            





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