Opinion
14649-22
05-08-2024
STEPHEN J. JAVARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's May 20, 2024, trial session in New York City, New York. On February 7, 2024, the Court issued its Standing Pretrial Order (Doc. 17), which states that "[n]o later than 14 days before the first day of the trial," the parties must file a stipulation of facts. See Rule 91 of the Tax Court Rules of Practice and Procedure. Accordingly, the stipulation of facts was due on May 6, 2024. As of this writing, the Court has not received a stipulation of facts in this case.
On April 19, 2024, petitioner filed a Motion to Proceed Remotely (Doc. 18) to which respondent filed a response on May 7, 2024 (Doc. 22). Therein, respondent states that he does not object to petitioner's Motion to Proceed Remotely and requests that the Court schedule the trial for a time and date certain of 11 a.m. on May 21, 2024.
Because the parties have not yet filed a stipulation of facts, the Court will hold petitioner's Motion to Proceed Remotely (and respondent's request) in abeyance. The parties are advised that the Court is likely to deny the Motion to Proceed Remotely unless the parties file a stipulation of facts on or before May 14, 2024.
Upon due consideration, it is ORDERED that petitioner's Motion to Proceed Remotely (Doc. 18) is held in abeyance.