Opinion
28861-21
02-14-2023
MCNORTHUP PROPERTIES, LLC, LEONARD HOUSE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On December 8, 2022, the Commissioner filed a motion for document subpoena hearing. By Order served on December 13, 2022, the Court granted the Commissioner's motion and scheduled this case for hearing on the status of the case at a Washington, D.C., special hearing session of the Court to be conducted remotely at a time and date certain of 1:00 p.m. (Eastern Time) on Wednesday, February 15, 2023.
On February 10, 2023, the Commissioner filed an unopposed motion for extension of time to extend subpoena return date. Upon due consideration, it is
ORDERED that the Commissioner's motion for extension of time to extend subpoena return date is granted. It is further
ORDERED that this case is stricken from the remote special hearing session of the Court scheduled to commence on Wednesday, February 15, 2023, at 1:00 p.m. (Eastern Time). It is further
ORDERED that this case is scheduled for hearing on the status of the case at Washington, D.C. special hearing session of the Court to be conducted remotely starting at 1:00 p.m. (Eastern Time) on Wednesday, April 19, 2023, at which any third-party subpoenas may be returnable. 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 April 19, 2023, remote proceeding. It is further
ORDERED that, no later than April 17, 2023, the Commissioner shall file a status report advising the Court whether the third parties have complied with the subpoenas and a hearing is no longer necessary.
Special Trial Judge Choi will preside at the April 19, 2023, remote proceeding as previously assigned by the Chief Judge.