Opinion
19059-22
08-09-2023
MARJOLEIN E. WOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's September 11, 2023, trial session for Denver, Colorado. On August 8, 2023, petitioner filed a Motion to Enforce Subpoena. The filing contains various documents and does not appear to be a proper Motion pursuant to Tax Court Rule 147. Nevertheless, the Court recognizes that petitioner called the chambers of the undersigned leaving a voicemail for assistance with serving a subpoena. The chambers attempted to call Ms. Wood several times thereafter, but the call could not be completed, and the phone number appeared to be disconnected. Because the Motion does not show proof that petitioner has complied with Tax Court Rule 147, the Court cannot grant petitioner's motion.
The Court has provided on its website, ustaxcourt.gov, Form 14A, Subpoena to Appear and Testify at a Hearing or Trial. Further, the Court has also provided Guidance for Petitioner. The guidance contains, among other things, instructions to petitioner regarding subpoenas. Finally, the Court attached to its Notice of Trial a list of tax clinics in the Denver area that may represent petitioner free of charge if she meets certain qualifications.
The form provided on the Court's website is signed by the Clerk of the Court.
Upon due consideration, it is
ORDERED that petitioner's Motion to Enforce Subpoena, filed August 8, 2023, is denied.