Despite this, the two drivers involved "had plenty of time" to reconsider their involvement, Crown Prosecutor Paul Kerr told the Wagga District Court on Wednesday.

The two drivers - Joshua Aaron Byrne, 22, of Ashmont, and Matthew Thomas Cahill, 20, of Batlow - have each pleaded guilty to a charge of manslaughter in relation to the fatal incident.

Craig Smith, 53, died when a VE Commodore being driven by Byrne ploughed into his vehicle in Coleman Street on October 23, 2017.

At the time, Mr Smith had been making a legal U-turn outside his office. He was not involved in the race.

Byrne and Cahill faced court on Wednesday, via video link, as both the Crown and defence barristers made submissions to Judge Gordon Lerve on sentence.

Judge Lerve is due to sentence the men, who the court heard were facing lengthy prison terms, on May 22.

In court on Wednesday, Judge Lerve said the two drivers had been engaging in an inherently dangerous course of conduct that had resulted in the death of an innocent road user.

Previous court hearings have been told the two drivers, who were both provisional licence holders, had been racing each other on Coleman Street, Turvey Park. The race had begun at the traffic lights at the intersection of Coleman and Edmondson streets, which had a speed limit of 50 kilometres an hour.

The court heard on Wednesday there was no evidence the race had been pre-planned by the two drivers.

Christine Mendes, the defence counsel for Cahill, told the court her client had been only 18 years and four months old at the time of the offences.

Ms Mendes said Cahill's "youth and immaturity" had influenced his actions.

Since the crash, Cahill had demonstrated a "deep and genuine remorse", she said.

In his submissions, Michael King, the defence counsel for Byrne, said his client experienced "remorse, guilt and shame" about the incident, in reply to a comment by Mr Kerr that "regret was not remorse".

Members of Mr Smith's family, as well as those of both defendants, were in court on Wednesday.

The court heard it was the first time in some weeks family members had been able to see Byrne and Cahill because NSW had suspended visits to prisons due to COVID-19 restrictions in March.

Both men's bail had previously been revoked.