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Couturier v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 19714-16 (U.S.T.C. Mar. 7, 2023)

Opinion

19714-16

03-07-2023

CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge

This case is calendared for trial at a four-day special session in Seattle, Washington, beginning at 10:00 a.m., on Tuesday, May 30, 2023, in Room 4, Nakamura U.S. Courthouse, 1010 5th Avenue, Seattle, Washington 98104 (Courthouse). On March 5, 2023, respondent field a Motion for Leave to Use Electronic Equipment, to which petitioner does not object. Respondent represents that, because of the volume of paper evidence associated with this case, the use of electronic equipment will allow for a more efficient trial. Respondent requests access to the courtroom beginning on Friday, May 26, 2023, to allow respondent's Informational Technology Division to set up and test the electronic equipment needed for the trial. That time is acceptable to the Court and to personnel at the Courthouse. Accordingly, we will grant respondent's Motion.

Upon due consideration, it is

ORDERED that respondent's Motion for Leave to Use Electronic Equipment, filed March 5, 2023, is granted. It is further

ORDERED that respondent shall file, on or before April 5, 2023, a status report listing all electronic equipment that will be brought into the Courthouse and the names of all personnel who will enter the Courthouse for the purpose of setting up the equipment.

The GSA Building Manager of the Courthouse will have final approval concerning any equipment brought into the building or used in the Courthouse. Any questions relating to the set-up of electronic equipment should be directed through the Court by contacting Mr. Nikolai Tillman, law clerk for the undersigned, at Nikolai.Tillman@ustaxcourt.gov.


Summaries of

Couturier v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 19714-16 (U.S.T.C. Mar. 7, 2023)
Case details for

Couturier v. Comm'r of Internal Revenue

Case Details

Full title:CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 19714-16 (U.S.T.C. Mar. 7, 2023)