Opinion
19714-16
03-24-2023
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 in-person special session in Seattle, Washington, beginning May 30, 2023. On February 14, 2023, respondent filed a Motion to Reopen the Record, requesting that the record be left open at the conclusion of the Seattle session so that the Court may take the testimony of James Roorda via Zoomgov during the week of June 5, 2023. Respondent represents that he intends to call Mr. Roorda as a witness to testify about the circumstances surrounding the transaction at issue and potentially as a rebuttal witness, but that Mr. Roorda will be unavailable to testify during the week of May 30, 2023, due to international travel.
By Order served February 17, 2023, we granted respondent's Motion, indicating that we would leave the record open at the conclusion of the Seattle session and conduct a further trial, via Zoomgov, to hear the testimony of Mr. Roorda and any other witness who is unable to appear during the week of May 30, 2023. We directed the parties to file a joint status report "indicating whether they have agreed on a date for a further, remote trial during the week of June 5, 2023." On March 14, 2023, the parties filed a joint status report indicating that Mr. Roorda and the parties are available for a remote trial on June 7, 2023.
Upon due consideration, it is
ORDERED that this case is calendared for further trial at a Washington, D.C., remote special session of the Court for a time and date certain of 12:00 p.m., Eastern Time, (9:00 a.m. Pacific Time), on Wednesday, June 7, 2023, during which the Court will hear the testimony of James Roorda. The remote proceeding will be conducted by Zoomgov. It is further
ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
This order constitutes official notice of its contents to the parties.