Opinion
21587-18 21588-18
11-19-2021
Mark Betz & Christine Betz, et al Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Joseph W. Nega, Judge
These consolidated cases are scheduled for trial at a special session of the Court to be conducted in person commencing at 10:00 a.m. (Central Time) on Tuesday, November 30 through Friday, December 10, 2021, at the Kluczynski Federal Building at 230 S. Dearborn Street, Chicago, Illinois, 60604.
On June 21 through June 25, 2021, at a Special Session of the Court, these consolidated cases were called for remote trial. During that remote trial, four of the possible seventeen witnesses provided testimony, of which two of the four witnesses will be recalled to testify.
On November 12, 2021, petitioners filed a Motion to Set for Time & Date Certain. In that motion, petitioners move for leave to call five custodian of records witnesses virtually, if necessary, for the purpose of authenticating business records produced in response to subpoenas to which respondent maintains a hearsay objection. Petitioners further request that the Court adopt the proposed schedule and order of witnesses contained therein. Petitioners represent that respondent does not object to the granting of petitioner's motion. We will allow the five witnesses to be called remotely should such testimony be necessary. Also, while the Court does not object to the parties' plans to expedite trial testimony, this scheduling does not require an Order of the Court.
Upon due consideration and for cause, it is
ORDERED that petitioners' Motion to Set for Time & Date Certain, filed November 12, 2021, is granted in that petitioners may call the five custodian of records witnesses virtually, if necessary.