Franklin v. Comm'r of Internal Revenue

Full title: ANA M. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 27, 2023

No. 15054-21 (U.S.T.C. Apr. 27, 2023)

Opinion

15054-21 4970-22

04-27-2023

ANA M. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris Judge.

ORDER

Elizabeth Crewson Paris Judge.

These cases were called for Pre-trial Conference Hearing at the January 30, 2023, Birmingham, Alabama remote Trial Session of the Court. The parties appeared and were heard.

On March 20, 2023, the Court held a telephonic conference with the parties and further discussed Petitioner's Motion and the potential dates and location for an in-person Special Trial Session for these cases. The parties agreed to set these cases for a time and date certain at a remote Special Trial Session. Thus, the Court will schedule the above cases for trial at a remote Special Trial Session commencing on Tuesday, June 20, 2023, and lasting for a period not to exceed four (4) days.

The Court requests that the parties follow the Standing Pretrial Order for the Court's June 20, 2023, Birmingham, Alabama remote Special Trial Session. A Standing Pretrial Order will be separately served on the parties. Said Standing Pretrial Order will be amended to change any sixty (60) day deadlines to forty-five (45) day deadlines for this Special Trial Session.

After due consideration, and for cause, it is hereby

ORDERED that these cases are set for trial at a remote Special Trial Session scheduled to commence on Tuesday, June 20, 2023, at 10:00 a.m. CT (11:00 a.m. ET) and is scheduled to last for a period of no more than four (4) days, where Birmingham, Alabama shall be listed as the place of trial for this remote Special Session. It is further

ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding and (2) a copy of the Standing Pretrial Order for the Court's June 20, 2023, Birmingham, Alabama, remote Special Trial Session. It is further

ORDERED that any sixty (60) day deadlines in the Standing Pretrial Order will be treated as forty-five (45) day deadlines.