Opinion
9745-20
01-26-2022
Stephen Cary Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
The Court recently served on the parties a "Notice of Change to Remote Proceedings", advising them that the trial session at which this case will be called will not be conducted in person in Winston-Salem, as previously noticed, but will instead be conducted "remotely" by means of zoomgov. This change was prompted by the recent surge in coronavirus cases. The remote proceeding will occur at the same date and time that had previously been noticed for the Winston-Salem session--i.e., at 10:00 a.m. on Monday, February 7, 2022.
When this case is called, the Court will hear the parties' arguments on the Commissioner's motion to dismiss this case on account of petitioner's "failure to properly prosecute" this case. If petitioner fails to appear, then we expect to grant the Commissioner's motion and to dismiss this case, thereby sustaining the Commissioner's deficiency determination. It is
ORDERED that the parties shall appear via zoomgov as previously noticed. If petitioner has any question about this process, he should telephone the Chambers Administrator at 202-521-0850.