Opinion
16693-23SL
04-18-2024
HIEU HA INVESTMENTS INC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
A pretrial conference is scheduled in this I.R.C. section 6330(d) case in Houston, Texas, on Tuesday, May 14, 2024. The purpose of the pretrial hearing is to address concerns regarding the format of a Proposed Stipulated Decision, filed April 11, 2024.
The matter is now before the Court on petitioner's Motion to Proceed Remotely, filed April 16, 2024. According to the motion, petitioner's counsel has a scheduling conflict on the date of the pretrial hearing and cannot appear. Under the circumstances, and because the Proposed Stipulated Decision shows that the parties have settled the case, rescheduling the pretrial hearing to allow for a remote proceeding would unnecessarily delay the resolution of the case.
Petitioner's counsel need not appear at the pretrial hearing. Only the format of the Proposed Stipulated Decision will be discussed; the terms of the settlement reflected in the document will remain intact. The Court will describe the formatting issues to respondent's counsel who can then share the information with petitioner's counsel. The Court expects that a revised proposed stipulated decision will be submitted after counsel for the parties have the opportunity to consider the matters discussed at the pretrial conference.
Premises considered, it is
ORDERED that petitioner's counsel is excused from appearing at the above-referenced pretrial conference. It is further
ORDERED that petitioner's motion is denied.