Opinion
13848-23
05-21-2024
PETER CHUNG & JULIE CHUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
Pending before the Court is petitioners' Motion to Proceed Remotely filed September 12, 2023. Upon due consideration of the record and to assure efficient progress of this case, it is
ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on October 21, 2024. It is further
ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's October 21, 2024, remote trial session, and (3) a clinic letter for Los Angeles, California. It is further
ORDERED that the parties (i.e., petitioners and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another (by telephone, electronic means, or another appropriate means), to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's October 21, 2024, remote trial session, to assure their readiness for trial. It is further
ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than June 11, 2024), petitioners and respondent shall be appropriately responsive, and shall cooperate and communicate with one another by telephone or electronic means, in scheduling a prompt telephone conference among the parties for the purpose of further discussing and developing the case for trial or other resolution.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents through Dawson in a pending case without first contacting Dawson Support at the just-referenced email address.