Opinion
28861-21
04-18-2023
MCNORTHUP PROPERTIES, LLC, LEONARD HOUSE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On February 10, 2023, the Commissioner filed an unopposed motion for extension of time to extend subpoena return date. By Order issued February 14, 2023, the Court granted the motion and rescheduled this case for hearing at a Washington, D.C., special hearing session of the Court to be conducted remotely at 1:00 p.m. (Eastern Time) on Wednesday, April 19, 2023.
On April 17, 2023, the Commissioner filed an unopposed motion for extension of time to extend subpoena return date, requesting that the Court continue the remote hearing by 60 days. 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 hereby stricken from the special hearing session of the Court scheduled to commence on Wednesday, April 19, 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 the Washington, D.C. special hearing session of the Court to be conducted remotely starting at 1:00 p.m. (Eastern Time) on Wednesday, June 21, 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 June 21, 2023, remote proceeding. It is further
ORDERED that, no later than June 20, 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 June 21, 2023, remote proceeding as previously assigned by the Chief Judge.