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Baturin v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2024
No. 14796-14 (U.S.T.C. Aug. 2, 2024)

Opinion

14796-14

08-02-2024

VITALY NIKOLAEVICH BATURIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson, Judge

This case is set for trial at the Court's Charlottesville, Virginia special trial session beginning November 25, 2024. By Order served July 1, 2024, we added this case to the Court's Washington, D.C., remote special hearing session on August 7, 2024. On August 1, 2024, the Commissioner filed a status report that "requests that the document subpoena hearing be rescheduled to Wednesday, August 28, 2024". The Commissioner should take note that a request for relief "shall be by motion", see Rule 50(a), and not by a statement in a status report. Nonetheless, it is

ORDERED that this case is stricken from the Court's August 7, 2024, Washington, D. C., remote special hearing session. The case will not be called on that date and the third party need not appear. It is further

ORDERED that this case is scheduled for a status hearing during the Court's 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 28, 2024, at which any third-party subpoenas may be returnable. Special Trial Judge Jennifer Siegel will preside at the above-referenced status hearing as previously assigned by the Chief Judge. 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 special hearing session. It is further

ORDERED that, no later than August 23, 2024, the Commissioner shall file a status report advising the Court whether the third-parties have complied with the subpoenas and a hearing is no longer necessary.


Summaries of

Baturin v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2024
No. 14796-14 (U.S.T.C. Aug. 2, 2024)
Case details for

Baturin v. Comm'r of Internal Revenue

Case Details

Full title:VITALY NIKOLAEVICH BATURIN, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 2, 2024

Citations

No. 14796-14 (U.S.T.C. Aug. 2, 2024)