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Carney v. Comm'r of Internal Revenue

United States Tax Court
Nov 20, 2023
No. 22732-19 (U.S.T.C. Nov. 20, 2023)

Opinion

22732-19

11-20-2023

JAMES P. CARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

By Order served on November 8, 2023, the Court granted the Commissioner's motion for document subpoena hearing filed on October 18, 2023, and set this case on the Court's December 13, 2023, Washington, DC, special hearing session for a document subpoena hearing.

On November 16, 2023, the Commissioner filed another motion for document subpoena hearing. We will grant this Order and hold this document subpoena hearing as previously scheduled. Upon due consideration, it is

ORDERED that the Commissioner's motion for document subpoena hearing filed November 16, 2023, is granted and that this case will still remain as previously scheduled for hearing on the status of the case at the Court's December 13, 2023, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, December 13, 2023, at which any third-party subpoenas may be returnable. It is further

ORDERED that the parties may use the same Notice of Remote Proceeding containing comprehensive instructions on how to participate in the above-referenced remote proceeding as previously served on November 8, 2023. It is further

ORDERED that, no later than December 11, 2023, the Commissioner shall file a status report advising the Court whether the third parties have complied with the subpoenas and if a hearing is no longer necessary.

Special Trial Judge Leyden will preside at the above-referenced hearing as previously assigned by the Chief Judge.


Summaries of

Carney v. Comm'r of Internal Revenue

United States Tax Court
Nov 20, 2023
No. 22732-19 (U.S.T.C. Nov. 20, 2023)
Case details for

Carney v. Comm'r of Internal Revenue

Case Details

Full title:JAMES P. CARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 20, 2023

Citations

No. 22732-19 (U.S.T.C. Nov. 20, 2023)