Opinion
5313-16
05-06-2024
SCOTT A. BLUM & AUDREY R. BLUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
This case is calendared for trial at the Special Session of the Court in Tampa, Florida on May 20, 2024.
Pending before the Court is respondent's Motion to Permit Witnesses to Testify Remotely, filed May 2, 2024. Upon due consideration, it is
ORDERED that respondent's Motion to Permit Witnesses to Testify Remotely, filed May 2, 2024, is granted in that Revenue Agent Elia Maglaya, Julie V. Skeen and Cory Stigile are permitted to testify remotely via telephone. It is further
ORDERED that the witnesses testifying by telephone are directed to complete their testimony: (1) with no notes or other documents/information accessible by them (unless permitted by the Court during the testimony); (2) with no one else present in the room with them; and (3) from a quiet location. If they plan to use cellular phones, the witnesses are also directed to testify from a location that they know to have good reception and to not view any text messages, websites, or other information during their testimony. The witnesses must also complete their testimony from the United States, and not be out of the country during the above-referenced Special Session.