Opinion
1424-22 7634-22
04-25-2022
CHRIS O'HARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CHRISTOPHER O'HARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order served April 12, 2022 the Court closed the case at Docket No. 7634-22 on the ground of duplication with the case at Docket No. 1424-22. However, on April 21, 2022, petitioner electronically filed three documents in the now-closed case at Docket No. 7634-22: (1) a "Request for Place of Trial at St. Paul, Minnesota;" (2) a Memorandum in Support of Request or Place of Trial at St Paul Minnesota;" and (3) "Proposed Trial Exhibits."
Upon review of these three filings, the Court notes that the documents designated as a Request for Place of Trial at St. Paul Minnesota, and a Memorandum in Support thereof, are in fact both motions to proceed remotely. Accordingly, the Court will recharacterize the Request and direct the Clerk to file it as a motion to proceed remotely in the case at Docket No. 1424-22. Because the Memorandum in Support is duplicative, the Court will strike it from the record as set forth below.
The Proposed Trial Exhibits appear to consist of documents n the nature of evidence, an the Court will accordingly strike them from the record as set forth below. Petitioner is advised that these documents have not been received into evidence by the Court and that, unless otherwise directed by the Court the appropriate time to present documentary evidence for inclusion in he Court's record is at the trial of this matter. If, in an effort to settle this matter prior to trial, petitioner wishes respondent to review and consider certain documents, petitioner may provide those documents directly to respondents counsel The contact information for respondent's counsel will be included in respondent's answer to the First Amended Petition. For more information, petitioner is directed to consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website at www.ustaxcourtgov.
Petitioner is advised that all future filings with respect to the Note of Deficiency issued to him for the 2019 taxable year must be filed in the case at Docket No. 1424-22.
Upon due consideration of he foregoing, it is
ORDERED that petitioner's Request or Place of Trial at St. Paul, Minnesota, filed April 21, 2022, at Docket No. 7634-22, as recharacterized as petitioner's Motion to Proceed Remotely. It is further
ORDERED that the Clerk of th out shall copy petitioner's above-referenced Motion to Proceed Remotely and shall file it at Docket No. 1424-22 as of he date this Order is served. It is further
ORDERED that, on before May 16, 2022, respondent shall file a response at Docket No. 1424-22 to petitioner's above-referenced Motion to Proceed Remotely. It is further
ORDERED that petitioner's Memorandum in Support of Request for Place of rial at St. Paul Minnesota, filed April 21 2022, at Docket No. 7634-22 is hereby deemed stricken from the Court's record n hat case. It is further
ORDERED that petitioner's Proposed Trial Exhibits, filed April 21 2022, at Docket No. 7634-22 are hereby deemed stricken from the Court's record in that case.
Petitioner is reminded that all future filings with respect to the Notice of Deficiency issued to him for the 2019 taxable year must be filed in the case at Docket No. 1424-22.