Opinion
19266-23S
02-06-2024
CHARLES T. GRIMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 19, 2024, petitioner filed three documents in the above-docketed case: a Subpoena, an Application to Perpetuate Testimony Pursuant to Tax Court Rule 81(a) and 74(c)(3), and a Motion to Compel Discovery.
Subpoenas are not properly filed with the Court, and the Court does not serve subpoenas on behalf of the parties. See Rule 147, Tax Court Rules of Practice and Procedure. As for petitioner's discovery motions, we will hold in abeyance the Application to Perpetuate Testimony Pursuant to Tax Court Rule 81(a) and 74(c)(3) and the Motion to Compel Discovery, pending resolution of respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 22, 2024.
Upon due consideration, it is
ORDERED that petitioner's Subpoena is deemed stricken from the record in this case. It is further
ORDERED that petitioner's Application to Perpetuate Testimony Pursuant to Tax Court Rule 81(a) and 74(c)(3) and the Motion to Compel Discovery will be held in abeyance, pending resolution of respondent's Motion to Dismiss for Lack of Jurisdiction.