Opinion
12417-23
01-30-2024
LOUIS MASSENGALE, JR. & SHIRLEY J. MASSENGALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This case is before the Court on petitioners' Motion to Proceed Remotely filed August 9, 2023. Upon due consideration of the record and to assure efficient progress of this case, it is
ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on May 20, 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 May 20, 2024, remote trial session, and (3) a clinic letter for Albuquerque, New Mexico. It is further
ORDERED that the parties (i.e., petitioners and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another (by telephone, electronic means, or another appropriate means), to be cooperative and communicative with their opponent, 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 May 20, 2024, remote trial session, to assure their readiness for trial.
ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than February 20, 2024), petitioners shall be appropriately responsive, and shall cooperate and communicate with counsel for respondent by telephone or electronic means, in scheduling a telephone conference among the parties for the purpose of further discussing and developing the case for trial or other resolution.