Opinion
11976-21S
10-20-2023
MIGUEL ANGEL OCARANZA ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
Pending before the Court is the Commissioner's Motion for Document Subpoena Hearing, filed October 18, 2023. The Commissioner states that Mr. Espinoza does not object to the Court granting the Motion. Upon due consideration of the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Motion for Document Subpoena Hearing, filed October 18, 2023, is granted. It is further
ORDERED that this case is scheduled for hearing on the status of the case at the Court's December 13, 2023, Washington, District of Columbia, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, December 13, 2023, at which any third-party subpoenas may be returnable. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that contains comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that, no later than Monday, December 11, 2023, the Commissioner shall file a status report advising the Court whether the third party has complied with the subpoena and a hearing is no longer necessary.
Special Trial Judge Diana L. Leyden will preside at the above-referenced hearing as previously assigned by the Chief Judge.