Opinion
21425-19
02-28-2022
Nnabugwu C. Eze Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's March 28, 2022, Los Angeles, Cali fornia, trial session. Petitioner timely petitioned this Court in December 2019. His attorney requested that the place of trial be Los Angeles, California, where she resides and practices. On December 27, 2020, petitioner's attorney filed a motion to withdraw as counsel, which the Court granted on January 21, 2021.
On February 25, 2022, petitioner filed a Motion to Proceed Remotely. Petitioner requests a remote trial due to his "distance from [the] courthouse." Petitioner resides in Pikesville, Maryland, and apparently selected Los Angeles as the place of trial for the convenience of his lawyer, who has since withdrawn from this case. The Court would be amenable to trying this case remotely during the in-person Los Angeles session if both parties agree. Alternatively, if the parties wish to try the case in person, venue could be changed to Baltimore, Maryland.
In consideration of the foregoing, it is
ORDERED that, on or before March 18, 2022, respondent shall file a response to petitioner's Motion to Proceed Remotely.