Opinion
34180-21S
08-01-2022
TAMMY LOUISE BLASZAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case is set for trial at the Court's Detroit, Michigan trial session beginning September 6, 2022. On July 27, 2022, the Commissioner filed a motion for a document subpoena hearing. In the motion, the Commissioner asks the Court to enter an order setting this motion for a remote hearing for the purpose of document subpoena enforcement. We will grant the motion and will set this case for a status hearing during the Court's Washington, D.C., remote special hearing session on August 24, 2022. It is
ORDERED that the Commissioner's motion for document subpoena hearing is granted. It is further
ORDERED that this case is scheduled for a status hearing during the Court's August 24, 2022, 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 24, 2022, at which any third-party subpoenas may be returnable. Special Trial Judge Landy 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. (The notice is a form used in a variety of circumstances. It includes the statement, "If you fail to appear the Court may dismiss your case for the failure to properly prosecute under Rule 149(a) of the Tax Court Rules of Practice and Procedure"; but that statement does not apply in this instance.) It is further
ORDERED that, no later than August 22, 2022, 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.