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Hammitt v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2024
No. 14984-23 (U.S.T.C. Jun. 27, 2024)

Opinion

14984-23

06-27-2024

TIMOTHY A. HAMMITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson, Judge

This case is set for trial at the Court's San Antonio, Texas, trial session beginning September 30, 2024. On June 26, 2024, petitioner filed a motion for a document subpoena hearing. In the motion (Doc. 11), petitioner asks the Court to enter an order setting this motion for a remote hearing for the purpose of document subpoena enforcement. We will grant the motion and will set this case for a status hearing during the Court's Washington, D.C., remote special hearing session on July 17, 2024. It is

ORDERED that petitioner's motion for document subpoena hearing is granted. It is further

ORDERED that this case is scheduled for a status hearing during the Court's July 17, 2024, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, July 17, 2024, at which any third-party subpoenas may be returnable. Special Trial Judge Jennifer Siegel will preside at the above-referenced status hearing as previously assigned by the Chief Judge. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote special hearing session. It is further

ORDERED that, no later than July 12, 2024, respondent shall file a status report advising the Court whether the third-parties have complied with the subpoenas and a hearing is no longer necessary.


Summaries of

Hammitt v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2024
No. 14984-23 (U.S.T.C. Jun. 27, 2024)
Case details for

Hammitt v. Comm'r of Internal Revenue

Case Details

Full title:TIMOTHY A. HAMMITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 27, 2024

Citations

No. 14984-23 (U.S.T.C. Jun. 27, 2024)