Opinion
12485-20L
03-11-2022
Leo Blas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh, Judge
This case is calendared for remote trial at the June 6, 2022, Anchorage, Alaska Trial Session of the Court. On March 2, 2022, petitioner filed a Motion for Document Subpoena Hearing, seeking to "subpoena the respondent['s] audit of the petitioner's 2014 taxes due, that did not show any shortage or the casualty loss." Petitioner's motion does not seek documents from a third party and does not comply with the Court's discovery rules.
The Tax Court's Rules of Practice and Procedure set forth the requirements for seeking discovery, and more specifically Rule 72 prescribes how to request documents from another party. Our procedures for document subpoena hearings, entitled "Subpoenas for Remote Proceedings," can be found at https://www.ustaxcourt.gov/resources/zoomgov/subpoenas_for_remote_proceedings.pdf. See also Rule 147. After due consideration, it is
ORDERED that petitioner's Motion for Document Subpoena Hearing filed March 2, 2022, is denied.