Opinion
16399-19
09-14-2021
Solomon Samuel Neuhardt, II Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared for trial at the Court's San Diego, California, remote trial session, which is scheduled to begin September 20, 2021.
On September 9, 2021, petitioner Solomon Neuhardt filed an administrative record and an affidavit of Solomon Neuhardt in support of administrative record. Upon the Court's review of the filings, it appears that Mr. Neuhardt is requesting the Court to issue or serve subpoenas.
This relief is improper as the Court does not issue or serve subpoenas. Tax Court subpoenas are subject of Tax Court Rule 147, and requirements regarding the service of such subpoenas are described more fully in Tax Court Rule 147(c). Mr. Neuhardt is reminded that the Tax Court Rules and forms may be found on the U.S. Tax Court's website at www.ustaxcourt.gov under "Rules & Guidance" then "Guidance for Petitioners" or "Press Releases, 08/06/2020". Upon due consideration, it is
ORDERED that Mr. Neuhardt's administrative record and affidavit of Solomon Neuhardt in support of administrative record, filed on September 9, 2021, are stricken from the Court's record.
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