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Head v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2024
No. 27222-22S (U.S.T.C. Jan. 17, 2024)

Opinion

27222-22S

01-17-2024

KYLE BRADLEY HEAD & MEREDITH ANN HEAD, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford, Judge.

This case is currently calendared for trial at the Tallahassee, Florida Session of the Court commencing on January 29, 2024; the trial session is to be conducted in Tampa, Florida. On December 21, 2023, petitioner Kyle Bradley Head filed a Motion to Proceed Remotely, requesting that the case be calendared for a remote trial. By Order served on the parties on December 27, 2023, the Court ordered petitioner Meredith Ann Head and respondent to file with the Court and serve on Mr. Head, on or before January 16, 2024, a response to Mr. Head's Motion to Proceed Remotely, including indicating their views on continuing this case to the undersigned judge's remote Trial Session commencing on February 26, 2024.

On January 5, 2024, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reported that the parties have been communicating and they have reached a potential basis for settlement. Respondent further reported that once a settlement is agreed upon, proposed decision documents will be sent to petitioners for their review and signature; once those documents are finalized, they will be filed with the Court. On January 16, 2024, respondent filed a Response to Motion to Proceed Remotely, stating that he has no objection to Mr. Head's motion or to the Court's calendaring this case for trial at the remote Trial Session of the Court commencing on February 26, 2024. Upon due consideration, it is hereby

ORDERED that petitioner Kyle Bradley Head's Motion to Proceed Remotely, filed December 21, 2023, is granted and this case is stricken for trial from the January 29, 2024, Tallahassee, Florida Trial Session of the Court. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court and this case is calendared for trial at the February 26, 2024, remote Trial Session of the Court. It is further

ORDERED that the Clerk of the Court shall serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding and (2) a copy of the Standing Pretrial Order for the Court's February 26, 2024, remote Trial Session. It is further

ORDERED that the parties shall, on or before February 5, 2024, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.

This Order constitutes official notice thereof to the parties.


Summaries of

Head v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2024
No. 27222-22S (U.S.T.C. Jan. 17, 2024)
Case details for

Head v. Comm'r of Internal Revenue

Case Details

Full title:KYLE BRADLEY HEAD & MEREDITH ANN HEAD, Petitioners, v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 17, 2024

Citations

No. 27222-22S (U.S.T.C. Jan. 17, 2024)