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Dempsey v. Comm'r of Internal Revenue

United States Tax Court
Oct 16, 2023
No. 25414-22 (U.S.T.C. Oct. 16, 2023)

Opinion

25414-22

10-16-2023

JEANETTE DEMPSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

This case is before the Court on petitioner's Motion to Proceed Remotely, filed January 27, 2023. Respondent filed a response to the motion on May 10, 2023, that sets forth respondent's objection to the motion and describes current progress in the case, and reports that petitioner has not responded respondent's attempts at communicating with her about this case. In view of the record in this case, and because it does not appear that petitioner has access to a device with audio-visual capabilities to use Zoomgov for a remote proceeding, the Court will deny the motion without prejudice.

Upon due consideration and because sufficient grounds have not been established at this time, it is

ORDERED that petitioner's motion is denied without prejudice. It is further

ORDERED that, the parties (i.e., petitioner and repsondent) are instructed to be diligent and be appropriately responsive with their opponent and shall cooperate and communicate with one another by telephone, electronical means, or another appropriate means, for the purpose of developing the case for trial or other resolution, and to exchange documents and information, and for complying with this Court's rules and orders.

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.


Summaries of

Dempsey v. Comm'r of Internal Revenue

United States Tax Court
Oct 16, 2023
No. 25414-22 (U.S.T.C. Oct. 16, 2023)
Case details for

Dempsey v. Comm'r of Internal Revenue

Case Details

Full title:JEANETTE DEMPSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 16, 2023

Citations

No. 25414-22 (U.S.T.C. Oct. 16, 2023)