From Casetext: Smarter Legal Research

Liu v. Commissioner of Internal Revenue

United States Tax Court
Jun 29, 2021
No. 3101-20 (U.S.T.C. Jun. 29, 2021)

Opinion

3101-20 3102-20 3103-20

06-29-2021

Pauline W. Liu, et al., Petitioners, v. Commissioner of Internal Revenue, Respondent


ORDER

Joseph H. Gale Judge

Pending before the Court in these cases are three non-party motions to quash or modify subpoena currently scheduled for a hearing at the Court's Washington, DC, special hearing session to be conducted remotely at a time and date certain of 2:00 p.m. (EDT) on Wednesday, June 30, 2021. The Court has determined that additional time is required to give further consideration to the aforementioned non-party motions and will therefore strike the cases from the June 30, 2021 special hearing session.

On the basis of the foregoing, it is

ORDERED that these cases are hereby stricken from the special hearing session of the Court scheduled to commence at 2:00 p.m. (EDT) on Wednesday, June 30, 2021. It is further

ORDERED that respondent shall notify any third party, including the counsel listed below, that participation in the Court's remote proceedings scheduled for June 30, 2021, is no longer necessary. It is further

ORDERED that the (1) Motion to Quash or Modify Subpoena by Non-Party MIJS Captive Management, LLC, filed February 10, 2021; (2) Motion to Quash or Modify Subpoena by Non-Party Patriotic Re Insurance Company, Inc., filed February 10, 2021; and (3) Motion to Quash or Modify Subpoena by Non-Party Aprio, LLP, filed March 31, 2021, are re-calendared for hearing at the Court's August 4, 2021, Washington, DC, special hearing session to be conducted remotely at a time and date certain of 2:00 p.m. (EDT) on Wednesday, August 4, 2021. Judge Joseph H. Gale will preside at the aforementioned hearing. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order upon the following persons:

Tammi L. Brown
Moore Ingram Johnson & Steele, LLP
326 Roswell Street, Suite 100
Marietta, GA 30060
Johannes S. Kingma
Copeland, Stair, Kingma & Lovell
One Ninety One Peachtree Tower
191 Peachtree Street NE, Suite 3600
Atlanta, Georgia 30303
John C. deMoulpied
Copeland, Stair, Kingma & Lovell
One Ninety One Peachtree Tower
191 Peachtree Street NE, Suite 3600
Atlanta, Georgia 30303

This Order constitutes official notice of its contents to the parties.


Summaries of

Liu v. Commissioner of Internal Revenue

United States Tax Court
Jun 29, 2021
No. 3101-20 (U.S.T.C. Jun. 29, 2021)
Case details for

Liu v. Commissioner of Internal Revenue

Case Details

Full title:Pauline W. Liu, et al., Petitioners, v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jun 29, 2021

Citations

No. 3101-20 (U.S.T.C. Jun. 29, 2021)