Opinion
946-20L
01-20-2022
ERIC J. GEPPERT & MARY L. GEPPERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
On May 12, 2020, respondent filed a motion for summary judgment. On September 14, 2020, petitioner Eric J. Geppert filed an opposition to motion for summary judgment and a declaration of Eric J. Geppert in support of opposition to motion for summary judgment. The next day, petitioner Mr. Geppert filed a declaration of Howard Levy in support of opposition to motion for summary judgment.
On September 14, 2020, petitioner Mr. Geppert filed a motion to delay consideration of respondent's motion for summary judgment. On the same day, petitioner Mr. Geppert filed a declaration of Joseph A. DiRuzzo, III in support of motion to delay consideration of respondent's motion for summary judgment. On August 13, 2021, respondent filed a notice of objection to motion to delay consideration of respondent's motion for summary judgment.
On September 15, 2020, petitioner Mr. Geppert filed a motion to depose pursuant to Rule 74. On August 13, 2021, respondent filed a notice of objection to motion to depose pursuant to Rule 74.
All Rule references are to the Tax Court Rules of Practice and Procedure.
On September 18, 2020, petitioner Mr. Geppert filed a motion for recusal of judge. On September 20, 2021, respondent filed a notice of objection to motion for recusal of judge. On September 23, 2020, petitioner Mr. Geppert filed a motion to remand. On July 20, 2021, petitioner Mr. Geppert filed a supplemental brief to motion to remand. On September 20, 2021, respondent filed an objection to motion to remand, as supplemented.
On September 24, 2020, petitioner Mr. Geppert filed a motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions. On August 12, 2021, petitioner Mr. Geppert filed a second supplemental brief to motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions. On October 15, 2021, respondent filed an objection to motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions, as supplemented.
On October 22, 2021, the parties filed a status report. In that report, the parties set forth their respective availability for a hearing on the parties' motions during the remote trial session of the Court scheduled to commence on December 6, 2021.
On November 30, 2021, respondent filed a status report. In that report, respondent indicates respondent's availability for a hearing on the parties' motions during the remote trial session of the Court scheduled to commence on March 14, 2022. Respondent also indicates that counsel for petitioner Mr. Geppert had indicated that he was also available the during the remote trial session of the Court scheduled to commence on March 14, 2022.
Accordingly, it is
ORDERED that (1) respondent's motion for summary judgment filed May 12, 2020; (2) petitioner Mr. Geppert's motion to delay consideration of respondent's motion for summary judgment filed September 14, 2020; (3) petitioner Mr. Geppert's motion to depose pursuant to Rule 74 filed September 15, 2020; (4) petitioner Mr. Geppert's motion for recusal of judge filed September 18, 2020; (5) petitioner Mr. Geppert's motion to remand filed September 23, 2020, as supplemented July 20, 2021; and (6) petitioner Mr. Geppert's motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions filed September 24, 2020, as supplemented August 12, 2021, are set for remote hearing on Monday, March 14, 2022, at 10:00 a.m. (E.T.) at the remote trial session of the Court for cases in which Louisville, Kentucky, is the place of trial. It is further
ORDERED that the Clerk of the Court shall serve a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
This order constitutes official notice to the parties.