Henry v. Comm'r of Internal Revenue

Full title: Lawrence Leroy Henry Petitioners v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Nov 30, 2021

No. 24155-18 (U.S.T.C. Nov. 30, 2021)

Opinion

24155-18

11-30-2021

Lawrence Leroy Henry Petitioners v. Commissioner of Internal Revenue Respondent

David Gustafson Judge

ORDER

David Gustafson Judge

By notice (Doc. 35) served July 15, 2021, this case will be tried in a proceeding during the Court's Washington, D.C., trial session beginning December 13, 2021. Because of the coronavirus pandemic, the Court originally gave notice that trial of this case would be conducted remotely via Zoomgov. However, the Court held a telephone conference with the parties on November 23, 2021, during which petitioner Lawrence Leroy Henry expressed a preference that the trial be conducted as an in-person proceeding, and the Commissioner thereafter consented (see Doc. 49). It is therefore

ORDERED that at the calendar call for the Court's Washington, D.C., trial session, on Monday, December 13, 2021, to be conducted via Zoomgov at 10:00 a.m. (ET), this case will be called remotely, as previously noticed, so that the Court and the parties may conduct a pretrial session. The parties shall appear remotely for calendar call at that time. It is further

ORDERED that the parties shall (1) refer to the notice setting case for trial (Doc. 35) served July 15, 2021, in order to obtain the Zoomgov Meeting ID and Passcode for remotely attending the calendar call, and (2) comply with the Court's standing pretrial order (Doc. 36) served July 22, 2021, for the completion of their pretrial trial activity in this case. It is further

ORDERED that the trial in this case will be held as an in-person proceeding at a date and time certain of Tuesday, December 14, 2021, beginning at 9:00 a.m., in the South Courtroom of the United States Tax Court, 400 Second Street, NW, Washington, D.C., 20217. The parties are expected to be present on December 14, 2021, and to be prepared to try the case.

It is further

ORDERED that the Clerk of the Court shall serve with the copy of this order served on petitioner, copies of the Court's (1) Notice of Trial (Doc. 35) and (2) Standing Pretrial Order (Doc. 36) for the Court's December 13, 2021, remote trial session.