Opinion
9134-22
07-27-2023
TIMOTHY J. NOUD & AMBER D. NOUD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is set for trial at the trial session of the Court scheduled to commence on September 18, 2023, in Baltimore, Maryland. The case is now before the Court on respondent's Motion for Document Subpoena Hearing, filed July 25, 2023.
Upon due consideration, it is ORDERED that respondent's Motion for Document Subpoena Hearing is granted. It is further
ORDERED that this case is scheduled for hearing on the status of the case at the Court's August 30, 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, August 30, 2023, at which time any third-party subpoenas may be returnable. 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 proceeding. It is further
ORDERED that, no later than August 25, 2023, respondent shall file a status report advising the Court whether the third-parties have complied with the subpoenas and if a hearing is no longer necessary.
Special Trial Judge Adam B. Landy will preside at the above-referenced hearing as previously assigned by the Chief Judge.