Opinion
13243-22
04-20-2023
BRETT W. OLENICK & AMALIA STAUBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared on the Court's June 20, 2023, New York, New York, trial session. The case concerns petitioners' claim of a child tax credit.
On March 31, 2023, petitioners filed a Motion to Proceed Remotely in which they represent that they live in Israel with five minor children and that travel to New York for an in-person trial would impose too great a financial and logistical burden. On April 18, 2023, respondent filed an Objection to the Motion in which he cautions that the taking of testimony from abroad in the course of a United States court proceeding must be consistent with applicable law and foreign policy. He notes that petitioners are likely to seek testimony from one or more witnesses located in Israel, and that doing so could violate the Hague Convention on the Taking of Evidence Abroad in Civil or Commercial Matters and/or principles of international comity. He contends that the Motion should be denied because petitioners have not demonstrated compliance with applicable law and policy, nor have they secured from Israeli authorities permission to take testimony from Israel.
We will strike this case from the June 20, 2023, trial session and hold petitioners' Motion in abeyance pending respondent's determination of what additional steps must be taken (if any) to permit the taking of testimony from witnesses located in Israel. We note that respondent's counsel in other cases has consulted for this purpose with the Department of Justice's Office of Foreign Litigation and its Office of International Judicial Assistance.
Upon due consideration, it is
ORDERED that petitioners' Motion to Proceed Remotely, filed March 31, 2023, is held in abeyance. It is further
ORDERED that this case is stricken from the Court's June 20, 2023, New York, New York, trial session. This case is continued, and jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before June 20, 2023, the parties shall file a joint status report informing the Court of their views as to how this case should proceed. If the parties agree that a trial is necessary and that it may proceed remotely, they shall specify in the report how they intend to comply with Tax Court Rule 81(e)(2). The parties shall also express their views as to whether the child tax credit issue could be resolved without a trial either via Rule 122 motion or cross-motions for summary judgment.
This Order constitutes official notice of its contents to the parties.