Court Denies Second IRS Motion in ‘Eaton' Seeking to Postpone Trial

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June 19 — The Internal Revenue Service has lost a second bid to delay Eaton Corp.'s transfer pricing trial until early 2016 (Eaton Corp. v. Commissioner, T.C., No. 5576-12, motion denied, 6/18/15).

The trial is scheduled to begin Aug. 24 in Chicago. Originally set for Aug. 5, it was postponed under an earlier order granting a 19-day continuance. The IRS originally had sought a delay of five months (104 DTR K-4, 6/1/15).

On June 16, the agency filed a motion for reconsideration of that order, again asking the court to delay the trial until early 2016 to give the IRS more time to prepare. As in its earlier motion, the IRS maintained that Eaton's failure to cooperate in discovery had prejudiced the agency.