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Diaz v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 4855-20 (U.S.T.C. Mar. 23, 2023)

Opinion

4855-20

03-23-2023

ROBERT Y. DIAZ & BRITTANY L. DIAZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge

On March 13, 2023, the parties filed a joint Motion for Document Subpoena Hearing, requesting that this case be calendared for a remote hearing to enable respondent to issue a subpoena for documents returnable at that hearing.

The Court has scheduled a special hearing session each Wednesday specifically for the return of third-party subpoenas. We will add this case to the Court's Wednesday, June 7, 2023, session. In consideration of the foregoing, it is

ORDERED that the parties' joint Motion for Document Subpoena Hearing is granted. It is further

ORDERED that this case is scheduled for hearing on the status of the case at the Court's June 7, 2023, Washington, D.C., special hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, June 7, 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. Special Trial Judge Choi will be presiding at the above-referenced hearing as previously assigned by Chief Judge. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceedings that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that, no later than June 2, 2023, the parties shall file a joint status report advising the Court whether all third parties have complied with all subpoenas, so that a hearing is no longer necessary.


Summaries of

Diaz v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 4855-20 (U.S.T.C. Mar. 23, 2023)
Case details for

Diaz v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT Y. DIAZ & BRITTANY L. DIAZ, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 4855-20 (U.S.T.C. Mar. 23, 2023)