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Kraszewska v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 10508-21 (U.S.T.C. Mar. 3, 2023)

Opinion

10508-21

03-03-2023

ZOFIA KRASZEWSKA, Petitioner & SIMON P. RICKS, JR., Intervenor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Juan F. Vasquez Judge

Pending before this Court is petitioner's Motion to Proceed Remotely filed June 21, 2022. Intervenor filed an Objection thereto on August 16, 2022. On September 6, 2022, petitioner filed a Reply to intervenor's Objection. On October 5, 2022, respondent filed a Notice of No Objection to petitioner's Motion. On October 24, 2022, intervenor filed a First Amendment to his Objection.

On December 1, 2022, the Court conducted a conference call with petitioner, intervenor, and counsel for respondent. During the call, the parties discussed the concerns raised by petitioner and intervenor in their respective Motion and Objection. Respondent's counsel suggested that the Court conduct a "hybrid" trial-i.e., allow petitioner to testify remotely during an otherwise in-person trial. In a Status Report filed December 14, 2022, respondent addressed the logistics of his suggestion and proposed that the Court receive remote testimony from petitioner via Zoomgov during an otherwise in-person trial.

By Order filed February 1, 2023, we directed petitioner and intervenor to file responses to respondent's Status Report on or before February 15, 2023. Petitioner filed a Response on February 6, 2023, in which she stated that her "preference is to testify remotely." As of today's date, the Court has not received a response from intervenor.

After carefully considering the above-described filings, the Court is satisfied that respondent's suggestion balances petitioner's purported safety concerns with intervenor's preference for an in-person trial. Accordingly, we will permit petitioner to testify from a remote location in the United States during our in-person trial session in Los Angeles, California, on May 1, 2023.

The foregoing considered and for cause, it is

ORDERED that this case is calendared for trial at the Court's May 1, 2023, Los Angeles, California, trial session at the Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Room 1167, Los Angeles, CA 90012. It is further

ORDERED that the Clerk of the Court is directed to serve on the parties a copy of the Court's Standing Pretrial Order for the May 1, 2023, Los Angeles, California, trial session. It is further

ORDERED that petitioner is excused from appearing in person and may testify via Zoomgov from a remote location in the United States. It is further

ORDERED that petitioner's Motion to Proceed Remotely, filed June 21, 2022, is denied as moot.


Summaries of

Kraszewska v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 10508-21 (U.S.T.C. Mar. 3, 2023)
Case details for

Kraszewska v. Comm'r of Internal Revenue

Case Details

Full title:ZOFIA KRASZEWSKA, Petitioner & SIMON P. RICKS, JR., Intervenor, Petitioner…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 10508-21 (U.S.T.C. Mar. 3, 2023)