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.