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Mocerin v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2023
No. 7442-23 (U.S.T.C. Oct. 18, 2023)

Opinion

7442-23

10-18-2023

THERESA M. MOCERIN & RICHARD E. MOCERIN, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent THERESA M. MOCERIN, SPECIAL ADMINISTRATOR, Petitioners


ORDER

Kathleen Kerrigan Chief Judge

On September 13, 2023, petitioners filed a Motion for Document Subpoena Hearing. Petitioners state in the motion that respondent does not object to the granting of the motion.

Upon due consideration, it is ORDERED that petitioners' Motion for Document Subpoena Hearing is granted. It is further

ORDERED that this case is scheduled for hearing on the status of the case at the Court's November 15, 2023, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, November 15, 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 above-referenced remote proceeding. It is further

ORDERED that, no later than November 8, 2023, petitioners 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 Diana L. Leyden will preside at the above-referenced hearing as previously assigned by the Chief Judge.


Summaries of

Mocerin v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2023
No. 7442-23 (U.S.T.C. Oct. 18, 2023)
Case details for

Mocerin v. Comm'r of Internal Revenue

Case Details

Full title:THERESA M. MOCERIN & RICHARD E. MOCERIN, DECEASED, v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 18, 2023

Citations

No. 7442-23 (U.S.T.C. Oct. 18, 2023)