Opinion
13098-22
02-23-2023
CHARLES B. LAPE & DANYEL A. LAPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case is before the Court on petitioners' Motion to Proceed Remotely, filed October 25, 2022. However, the motion does not indicate the reasons (in paragraph 2) for requesting a remote trial. The Court will deny petitioners' motion without prejudice. Petitioners may refile their motion providing the information requested on the form.
In view of the foregoing and because sufficient grounds have not been established at this time, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice.