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Lopez v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2023
No. 3209-23 (U.S.T.C. May. 1, 2023)

Opinion

3209-23

05-01-2023

SORAYA E. ANDUJAR LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

This case is before the Court on petitioners' Motion to Proceed Remotely, filed April 13, 2023. However, petitioner did not provide the answers to the questions in paragraph 3 through 6, required for requesting a remote trial. The Court will deny petitioners' motion without prejudice. Petitioner may refile a motion providing all the information requested on the form.

The Court encourages the parties (i.e., petitioner and respondent) to cooperate and communicate with their opponent, and to exchange documents and information, and to develop this case for trial or other resolution, so that the parties can resolve among themselves any issues that can be resolved without the Court's involvement.

In view of the foregoing and because sufficient grounds have not been established at this time, it is

ORDERED that the Motion to Proceed Remotely is denied without prejudice.

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.


Summaries of

Lopez v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2023
No. 3209-23 (U.S.T.C. May. 1, 2023)
Case details for

Lopez v. Comm'r of Internal Revenue

Case Details

Full title:SORAYA E. ANDUJAR LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 1, 2023

Citations

No. 3209-23 (U.S.T.C. May. 1, 2023)