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Leonard v. Comm'r of Internal Revenue

United States Tax Court
Oct 16, 2023
No. 26819-22L (U.S.T.C. Oct. 16, 2023)

Opinion

26819-22L

10-16-2023

MARK LEONARD & DAWN LEONARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of petitioners' Motion to Proceed Remotely, filed January 30, 2023, and in view of the record in this case, it is

ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on February 26, 2024. 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, (2) a copy of the Standing Pretrial Order for the Court's February 26, 2024, remote trial session, and (3) a clinic letter for Tampa, Florida. It is further

ORDERED that the parties (i.e., petitioners and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another, to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's February 26, 2024, remote trial session, to assure their readiness for trial.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents through Dawson in a pending case without first contacting Dawson Support at the just-referenced email address.


Summaries of

Leonard v. Comm'r of Internal Revenue

United States Tax Court
Oct 16, 2023
No. 26819-22L (U.S.T.C. Oct. 16, 2023)
Case details for

Leonard v. Comm'r of Internal Revenue

Case Details

Full title:MARK LEONARD & DAWN LEONARD, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Oct 16, 2023

Citations

No. 26819-22L (U.S.T.C. Oct. 16, 2023)