Opinion
27870-22S
07-13-2023
WALTER EDWIN MURRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case was called for hearing on July 12, 2023, during the Court's July 12, 2023, Washington, District of Columbia, special hearing session. Pending before the Court are Mr. Murray's Motion to Proceed Remotely and Motion for Nonbinding Mediation, both filed June 8, 2023. Petitioner and counsel for the Commissioner appeared and were heard.
Rule 124(b) requires that a motion to refer a case to mediation must be "by joint or unopposed motion." The Commissioner is opposed to the Court granting the motion. Therefore, the Court will deny Mr. Murray's Motion for Nonbinding Mediation.
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration of Mr. Murray's motions, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that Mr. Murray's Motion to Proceed Remotely, filed June 8, 2023, is taken under advisement. It is further
ORDERED that Mr. Murray's Motion for Nonbinding Mediation, filed June 8, 2023, is denied.