Johnson v. Comm'r of Internal Revenue

Full title: Damien M. Johnson Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 29, 2021

No. 7391-19S (U.S.T.C. Sep. 29, 2021)

Opinion

7391-19S

09-29-2021

Damien M. Johnson Petitioner v. Commissioner of Internal Revenue Respondent

Elizabeth A. Copeland Judge.

ORDER

Elizabeth A. Copeland Judge.

This case was called for hearing at the Court's remote Columbus, Ohio trial session on February 1, 2021. By Order dated February 16, 2021, this case was continued with jurisdiction retained by this Division of the Court. On May 25, 2021, respondent filed a Status Report which indicated that Petitioner is currently incarcerated at the Federal Correctional Institute, Memphis ("FCI Memphis").

On Thursday, September 9, 2021, the Court held a remote PreTrial Conference with the parties during which time the logistics of trial and preparation for trial were discussed.

In order for this case to progress forward, and given Petitioner's incarceration, the case will be set for a time and date certain at a remote special session of the Court on Monday, January 10, 2022 at 9:00 a.m. CT (10:00 a.m. ET). The trial is expected to conclude during the course of that day.

As Court proceedings can be conducting remotely, the place of trial for this case will be listed as Columbus, Ohio, with such location listed for administrative purposes only.

The Court requests that the parties follow the Standing Pretrial Order for the Court's January 10, 2022, Columbus, Ohio, Remote Special Trial Session. A Standing Pretrial Order will be separately served on the parties.

After due consideration, and for cause, it is hereby

ORDERED that this case is set for trial at a remote Special Session scheduled to commence on Monday,  January 10, 2022, at 9:00 a.m. CT (10:00 a.m. ET) where Columbus, Ohio shall be listed as the place of trial for this remote Special Session. It is further

ORDERED that the Clerk of the Court shall also 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 January 10, 2022, Columbus Ohio, remote Special Trial Session.

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