Opinion
1164-24S
09-03-2024
JUAN LERMA & RONNETTE LERMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court is petitioners' Motion to Proceed Remotely filed March 4, 2024. On August 20, 2024, respondent filed a response to petitioners just-referenced motion. On August 21, 2024, respondent filed a second response to correct an error in the filing of the first-filed response. In that second response, respondent describes the status of the case and states therein no objection to the motion.
Upon due consideration of the record and to assure efficient progress of this case, it is
ORDERED that respondent's first filed response filed August 20, 2024 (docket entry #8), is hereby stricken from the record in this case. It is further
ORDERED that the motion to proceed remotely is granted, and that this case is calendared for trial at the remote session of the Court scheduled to commence on December 9, 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 December 9, 2024, remote trial session, (3) a clinic letter for Cleveland, Ohio, and (4) a clinic letter for petitioner(s) requesting remote proceedings. It is further
ORDERED that the parties (petitioners and respondent) are instructed to be diligent about preparing the case for trial, shall be appropriately responsive with one another, to be cooperative and communicative with their opponent by telephone, electronical means, or another appropriate means, 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 December 9, 2024, remote trial session, to assure their readiness for trial. It is further
ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than September 24, 2024), petitioners and respondent shall confer and be appropriately responsive and shall cooperate and communicate with one another by telephone or electronic means, in scheduling a prompt telephone conference among the parties for the purpose of further developing the case for trial or other resolution. It is further
ORDERED that, the parties shall, on or before October 11, 2024, file a joint or separate status report in which the parties shall describe the status of the case, including their efforts to settle and/or otherwise narrow the scope of the issues in this case, and state whether the parties have conferred as directed in the preceding paragraph.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioners and not power of attorneys must register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.