Opinion
24120-22
02-26-2024
LARETHA E. FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On October 31, 2022, docket entry 1, petitioner filed a petition to commence this case, and at docket entry 2, filed a Request for Place of Trial at Little Rock, Arkansas.
On December 22, 2022, docket entry 6, petitioner then filed a Motion to Proceed Remotely. By Order dated July 31, 2023, docket entry 14, the Court granted petitioner's Motion to Proceed Remotely and calendared this case for trial at the remote session of the Court scheduled to commence on December 4, 2023.
On November 15, 2023, docket entry 23, the parties filed with the Court a Joint Motion for Continuance. By Order dated November 17, 2023, docket entry 24, the Court granted the parties' Motion, the case was struck for trial from the Court's December 4, 2023, remote Trial Session of the Court, and continued the case with jurisdiction retained.
On November 20, 2023, docket entry 25, the parties filed a Motion to Change Place of Trial to Little Rock, Arkansas which indicates that petitioner lacks access to a computer and requests the place of trial of this case be changed from a remote trial session to Little Rock, Arkansas. The parties' Motion is incorrect as the place of trial for this case is already Little Rock, Arkansas. The Court's July 31, 2023, Order granted the petitioner's Motion to Proceed Remotely and did not change the place of trial; proceeding remotely does not change the underlying place of trial. Accordingly, the Court will recharacterize the parties' Motion to Change Place of Trial to Little Rock, Arkansas as the parties' Joint Motion to No Longer Proceed Remotely.
On December 27, 2023, docket entry 26, the parties filed a Joint Status Report indicating that petitioner is attempting to provide additional documents to respondent necessary to settle the case.
After due consideration, it is
ORDERED that the parties' Motion to Change Place of Trial to Little Rock, Arkansas, filed November 20, 2023, docket entry 25, is recharacterized as a Joint Motion to No Longer Proceed Remotely. It is further
ORDERED that the parties' Joint Motion to No Longer Proceed Remotely, is granted. It is further
ORDERED that jurisdiction of this case is no longer retained by this Division of the Court and this case is restored to general docket for trial or other disposition.