Opinion
5638-24
11-18-2024
ILIN S. BAYHON & ROMAN BAYHON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record and to assure efficient progress of this case, it is
ORDERED that the motion to proceed remotely is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on March 3, 2025. It is further
ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's March 3, 2025, remote trial session, (3) a clinic letter for Philadelphia, Pennsylvania, and (4) a clinic letter for petitioners requesting for remote proceedings. It is further
ORDERED that the parties (i.e., petitioners and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another (by telephone, electronic means, or another appropriate means), to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's March 3, 2025, remote trial session, to assure their readiness for trial. It is further
ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than December 9, 2024), petitioners and respondent shall confer and be appropriately responsive, and shall cooperate and communicate with one another by telephone or electronic means, in scheduling a prompt telephone conference among the parties for the purpose of further discussing and developing the case for trial or other resolution. It is further
ORDERED that, the parties shall, on or before December 30, 2024, file a joint or separate status report in which the parties shall describe the status of the case, including their efforts to settle and/or otherwise narrow the scope of the issues in this case, and state whether the parties have conferred as directed in the preceding paragraph.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioners and not power of attorneys must register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.