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Potopea v. Comm'r of Internal Revenue

United States Tax Court
Dec 5, 2023
No. 27822-22 (U.S.T.C. Dec. 5, 2023)

Opinion

27822-22

12-05-2023

MICHAEL POTOPEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch, Judge

This case is tentatively calendared for trial January 29. 2024, in Phoenix, Arizona. On December 4, 2023, the Commissioner filed a Motion for Document Subpoena Hearing. Petitioner has no objection to the motion. The Commissioner's motion makes sufficient showing that the discovery is relevant to the pending case. See Rule 70. Accordingly, it is

ORDERED that the Commissioner's Motion for Document Subpoena Hearing filed December 4, 2023, is granted. It is further

ORDERED that this case is scheduled for hearing on the status of the case at the Court's December 20, 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, December 20, 2023, at which 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 December 15, 2023, the Commissioner shall file a status report advising the Court whether the third-party has complied with the subpoena and a hearing is no longer necessary.

Special Trial Judge Leyden will preside at the above-referenced hearing as previously assigned by the Chief Judge.


Summaries of

Potopea v. Comm'r of Internal Revenue

United States Tax Court
Dec 5, 2023
No. 27822-22 (U.S.T.C. Dec. 5, 2023)
Case details for

Potopea v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL POTOPEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 5, 2023

Citations

No. 27822-22 (U.S.T.C. Dec. 5, 2023)