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Forschino v. Comm'r of Internal Revenue

United States Tax Court
Apr 14, 2023
No. 13967-22 (U.S.T.C. Apr. 14, 2023)

Opinion

13967-22

04-14-2023

MARC FORSCHINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

This case had been set for trial at the Court's Washington, D.C., trial session beginning May 8, 2023; but by order of March 10, 2023 (Doc. 27), the judge signing this order continued the case, retained jurisdiction over the case, and ordered that "this case will remain on the calendar for that [May 8, 2023] session; and the Court expects to call this case at some point during that session to hear argument on any pending motions and to discuss trial scheduling and preparation." On April 11, 2023, the Commissioner filed a motion (Doc. 28) for a document subpoena hearing. In the motion, the Commissioner asks the Court to enter an order setting this motion for a remote hearing on May 22, 2023 (which is a Monday), for the purpose of document subpoena enforcement. The motion reports an objection by petitioner's counsel "to the proposed timing of the hearing"; and in fact such hearings generally take place on most Wednesdays (not Mondays), and the two available dates nearest the requested date are May 17 and May 31, 2023. It is

ORDERED that the Commissioner's motion (Doc. 28) for document subpoena hearing is granted, except that the hearing is scheduled to take place during the Court's May 31, 2023, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, May 31, 2023, at which any third-party subpoenas may be returnable. Special Trial Judge Eunkyong Choi will preside at the above-referenced status hearing as previously assigned by the Chief Judge. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote special hearing session. Petitioner's counsel is not required to attend, and we point out his option to submit a written statement under Rule 50(c). It is further

ORDERED that, no later than May 26, 2023, the Commissioner shall file a status report advising the Court whether the third-parties have complied with the subpoenas and a hearing is no longer necessary. It is further

ORDERED that the Court will call this case from the calendar at or soon after 10:00 a.m. on May 8, 2023, unless by April 24, 2023, the parties file a joint status report requesting that the case be called on a specific date from May 9-12, 2023, at either 9:00 a.m. or 2:00 p.m. on that date If they are unable to agree on a specific date and time, then either or both of them may telephone (at 202-521-0850) the Chambers Administrator of the judge signing this order for the purpose of scheduling a telephone conference with the judge.


Summaries of

Forschino v. Comm'r of Internal Revenue

United States Tax Court
Apr 14, 2023
No. 13967-22 (U.S.T.C. Apr. 14, 2023)
Case details for

Forschino v. Comm'r of Internal Revenue

Case Details

Full title:MARC FORSCHINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Apr 14, 2023

Citations

No. 13967-22 (U.S.T.C. Apr. 14, 2023)