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Elias v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7839-22S (U.S.T.C. Mar. 13, 2023)

Opinion

7839-22S

03-13-2023

RACHEL LEAH ELIAS & DAVID MOSES ELIAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

This case is currently calendared for trial at the Court's New York City, New York trial session, which is scheduled to begin April 11, 2023. On February 8, 2023, respondent filed a Motion to Proceed Remotely. On February 13, 2023, the Court served an Order to Show Cause on respondent, instructing him to, on or before March 13, 2023, show cause in writing why he objects to petitioner's Motion to Proceed Remotely. On March 10, 2023, petitioners filed a Motion for Continuance (index #20). That same day, respondent filed a Response to petitioner's Motion to Proceed Remotely (index #21).

Upon due consideration and for cause, it is hereby

ORDERED that petitioner's Motion to Proceed Remotely filed February 8, 2023, is denied. It is further

ORDERED that the Court's Order to Show Cause served February 13, 2023, is discharged. It is further

ORDERED that, on or before March 27, 2023, respondent shall file a response to petitioners' above-referenced Motion for Continuance, noting therein their objections, if any, to the granting of the Motion for Continuance filed March 10, 2023, (index #20).

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.


Summaries of

Elias v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7839-22S (U.S.T.C. Mar. 13, 2023)
Case details for

Elias v. Comm'r of Internal Revenue

Case Details

Full title:RACHEL LEAH ELIAS & DAVID MOSES ELIAS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 7839-22S (U.S.T.C. Mar. 13, 2023)