Opinion
498-19
10-20-2021
Tony Patrinicola & Barbara Patrinicola Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Tamara W. Ashford, Judge
On October 13, 2021, respondent filed a Motion for Document Subpoena Hearing. Therein, respondent states that responses and requested documents have been received from two third parties through subpoenas previously issued, but information and documents are still needed from another third party. According to respondent, a subpoena will be issued to that other third party for documents that detail the timing, amounts, and proper character of distributions reported on Form(s) 1099-R issued to petitioner Tony Patrinicola. Upon due consideration, it is hereby
ORDERED that respondent's Motion for Document Subpoena Hearing, filed October 13, 2021, is granted. It is further
ORDERED that this case is scheduled for hearing on the status of the case at the Court's November 3, 2021, Washington, D.C., Special Trial Session (to be conducted remotely) at a date and time certain on Wednesday, November 3, 2021, at 1:00 p.m., at which the third-party subpoena may be returnable. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced proceeding remotely. It is further
ORDERED that, no later than October 27, 2021, respondent shall file a status report advising the Court whether the third party has complied with the subpoena and a hearing is no longer necessary.
Special Trial Judge Peter J. Panuthos will preside at the above-referenced hearing as previously assigned by the Chief Judge.