Opinion
12755-19X
02-17-2022
Hakimnia Home Investments Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Because it cannot be determined at this time whether petitioner has the technology to allow for proceedings in this case to be conducted remotely, and because respondent's motion to proceed remotely, filed February 16, 2022, is supported only by a general reference to health and safety concerns connected with attendance at a scheduled hearing that has been set for a time and date certain in order to take into account any such concerns, it is
ORDERED that respondent's motion is denied.