Opinion
217-23
01-24-2024
JAMES LINDOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Respondent's Motion to Proceed Remotely, filed January 23, 2024, is directed towards several motions now pending before the Court. By Order served November 30, 2023, the parties were advised that those motions would be set for hearing during a future Los Angeles, California, trial session. In his motion, respondent requests that the motions be set for remote hearing. Petitioner's objection to respondent's motion was filed January 23, 2023. In his objection petitioner references his motion for "in-person attendance"; there is no such motion pending, but we get his point.
Premises considered, and because Rule 50(c) of the Tax Court Rules of Practice and Procedure allows a party to submit a written statement in lieu of attendance at a hearing on a motion, it is
ORDERED that respondent's motion is denied. It is further
ORDERED that the motions referenced in the Order served November 30, 2023, are set for hearing during the Los Angeles, California, trial session scheduled to begin in that city at 10:00 a.m. on Monday, April 22, 2024, at the Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Room 1167, 11th Floor, Los Angeles, CA 90012, at a time and date certain of 10:00 a.m. on Wednesday, April 24, 2024,