Opinion
4815-23
03-15-2024
LAURA R. ALLAHIARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is set for trial at the Court's April 8, 2024, regular trial session in Nashville, Tennessee. Petitioner filed a Motion to Proceed Remotely in this case, which was received on March 11, 2024 and mailed to the Court on or about March 5, 2024. In the motion, petitioner requests to proceed remotely "due to caregiver constraints and the distance from the courthouse." However, the motion does not indicate whether or not the relief sought is opposed by respondent and whether petitioner has sufficient capabilities to present her case remotely.
In the Petition filed in this case, petitioner cites to Sections 7701 and 7343 asserting the definition of a taxpayer does not include a "sovereign citizen." The Court believes petitioner intends to argue at trial that she is a "sovereign citizen" under federal law and not subject to federal income tax. These arguments do not relate to the issues before the Court, which include the substantial home mortgage deduction claimed on petitioner's 2020 tax return, Form Schedule A, of $184,000. This issue appears to be the sole adjustment to petitioner's 2020 personal income tax return, along with the substantial understatement penalty.
Based on the mailings received in this case, we find petitioner resides approximately 125-130 miles from the Courthouse, which is not an unreasonable distance, in comparison to the distance some petitioners are obligated to travel to attend a trial session of the Tax Court. Similarly, the Court stands ready to set petitioner's trial for a date and time certain during the week of April 8, 2024. Finally, the assertion that petitioner has "caregiver constraints" is an inadequate reason to convert this proceeding, in light of the allegations raised by petitioner in her Petition.
Considering the foregoing, it is
ORDERED that petitioner's Motion to Proceed Remotely is denied, without prejudice.
The parties are reminded of the Court's standing pretrial order in this case, served on December 12, 2023, and the pretrial deadlines set forth therein.