From Casetext: Smarter Legal Research

Nikpour v. Comm'r of Internal Revenue

United States Tax Court
May 22, 2024
No. 12944-23 (U.S.T.C. May. 22, 2024)

Opinion

12944-23

05-22-2024

ROBERT NIKPOUR & EMILY JU MEI HUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

Pending before the Court is petitioners' Motion to Proceed Remotely, filed September 25, 2023. On April 9, 2024, respondent filed a response stating therein no objection to the motion. In that response, respondent indicates that the parties have reached a basis of settlement of all issues in the case. As of this date, however, decision documents have not yet been filed with the Court by the parties. In the event that the case does not settle, a trial will be necessary. The Court will, therefore, add this case to its upcoming remote trial session.

Upon due consideration of the record and to assure efficient progress in the case, it is

ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on October 21, 2024, and for which the place of trial for the remote proceeding in this case shall be listed as Philadelphia, Pennsylvania. It is further

ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding and (2) a copy of the Standing Pretrial Order for the Court's October 21, 2024, remote trial session. It is further

ORDERED that the parties are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another (by telephone, electronic means, or another appropriate means), to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's October 21, 2024, remote trial session, to assure their readiness for trial. It is further

ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than June 12, 2024), the parties shall be appropriately responsive, and shall cooperate and communicate with one another by telephone or electronic means, in scheduling a prompt telephone conference among the parties for the purpose of further discussing and developing the case for trial or other resolution. It is further

ORDERED that, the parties shall, on or before June 26, 2024, file a joint or separate status report in which the parties shall describe the status of the case, including their efforts to settle and/or otherwise narrow the scope of the issues in this case.


Summaries of

Nikpour v. Comm'r of Internal Revenue

United States Tax Court
May 22, 2024
No. 12944-23 (U.S.T.C. May. 22, 2024)
Case details for

Nikpour v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT NIKPOUR & EMILY JU MEI HUNG, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: May 22, 2024

Citations

No. 12944-23 (U.S.T.C. May. 22, 2024)