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CD Listening Bar, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2023
No. 7434-17 (U.S.T.C. Feb. 28, 2023)

Opinion

11369-16 23895-16 24113-16 7434-17 14691-17 14692-17 3429-19

02-28-2023

CD LISTENING BAR, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber Judge

These cases are calendared for trial during the Court's two-week special trial session beginning on April 17, 2023, in Phoenix, Arizona. On February 23, 2023, petitioners filed a Motion for Document Subpoena Hearing, requesting that these cases be calendared for a remote hearing to enable petitioners to issue subpoenas for documents returnable at that hearing. Petitioners represent that respondent does not object to the granting of this Motion.

The Court has scheduled a special hearing session each Wednesday specifically for the return of third-party subpoenas. We will add these cases to the Court's Wednesday, March 22, 2023, session.

In consideration of the foregoing, it is

ORDERED that petitioners' Motion for Document Subpoena Hearing is granted. It is further

ORDERED that these cases are calendared for a hearing on the status of the cases at a special Washington, D.C., hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, March 22, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled. 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 proceeding. It is further

ORDERED that, no later than March 20, 2023, petitioners shall file a status report advising the Court whether all third parties have complied with all subpoenas, so that a hearing is no longer necessary.


Summaries of

CD Listening Bar, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2023
No. 7434-17 (U.S.T.C. Feb. 28, 2023)
Case details for

CD Listening Bar, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:CD LISTENING BAR, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 28, 2023

Citations

No. 7434-17 (U.S.T.C. Feb. 28, 2023)