Barney v. Comm'r of Internal Revenue

Full title: CARL B. BARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 5, 2024

No. 5310-22 (U.S.T.C. Jun. 5, 2024)

Opinion

5310-22

06-05-2024

CARL B. BARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Christian N. Weiler, Judge.

ORDER

Christian N. Weiler, Judge.

On May 31, 2024, respondent filed a Motion for Document Subpoena Hearing requesting that this case be calendared for a remote hearing to enable respondent to issue a subpoena for documents returnable at that hearing. At the time of the filing of this motion, respondent represented that petitioner's views were unknown.

The Court has scheduled a special remote hearing session (on Zoomgov.com) each Wednesday specifically for the return of third-party document subpoenas. We will add this case to the Court's Wednesday, July 17, 2024, session.

In consideration of the foregoing, it is ORDERED that respondent's Motion for Document Subpoena Hearing is granted. It is further

ORDERED that this case is calendared for hearing at a special Washington, D.C., session of the Court to be conducted remotely (via Zoomgov.com) at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, July 17, 2024, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled, and the subpoenaed party's attendance will not be required. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that, no later than July 12, 2024, respondent shall file a status report advising the Court whether all third parties have complied with all subpoenas and whether or not a remote hearing is still necessary.

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

The parties' attention is directed to Tax Court Rule 147 and the procedure set forth therein, should petitioner (or a third party) seek to challenge respondent's subpoenas being issued and returnable to the Court on July 17, 2024.