Opinion
11702-22S
03-14-2023
VINAYAK V. MAHAJAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency, presently set for trial during the Los Angeles, California, trial session scheduled to begin on April 17, 2023, is before the Court on petitioner's motion to proceed remotely, filed March 13, 2023. According to the motion, petitioner is located outside of the United States, and he does not expect to travel to the United States for trial.
Neither party has submitted a pretrial memorandum, and because a stipulation of facts has not yet been filed, it cannot be determined whether petitioner's testimony would be necessary. Assuming that petitioner, who is without counsel, would likely testify at trial, the Court notes that various arrangements would have to be made to allow for the taking of the testimony of a witness located outside of the United States. Nothing in the motion suggests that petitioner is aware of the requirements, or that he would be in a position to make the required arrangements if necessary. Furthermore, the representation made in the motion that respondent does not object to the motion is inconsistent with the representation that the motion has not been discussed with respondent.
Considering the foregoing, it is
ORDERED that petitioner's motion is denied, without prejudice.