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Potts v. Comm'r of Internal Revenue

United States Tax Court
May 30, 2023
No. 14941-18 (U.S.T.C. May. 30, 2023)

Opinion

14941-18

05-30-2023

CRAIG K. POTTS & KRISTEN H. POTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh Judge

This case is calendared for trial at the Court's November 6, 2023, Phoenix, Arizona Special Trial Session. On May 22, 2023, respondent filed a Motion for Document Subpoena Hearing, and petitioners do not object. On May 25, 2023, petitioners filed a Motion to Take Deposition Pursuant to Rule 74(c)(3). Upon due consideration, it is

ORDERED that respondent's Motion for Document Subpoena Hearing, filed May 22, 2023, is granted. It is further

ORDERED that this case is scheduled for hearing on petitioners' Motion to Take Deposition Pursuant to Rule 74(c)(3), and on the status of the case at a Washington, D.C. special hearing session of the Court that will be conducted remotely starting at 1:00 p.m. EDT on Wednesday, June 14, 2023, at which any third-party subpoenas 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 remote proceeding. It is further

ORDERED that the Clerk of the Court shall serve a copy of this Order, a notice of remote proceeding, and a copy of petitioner's Motion to Take Deposition Pursuant to Rule 74(c)(3), on the attorney of Ernest Jack Tatum III, at the address listed in petitioner's motion. It is further

ORDERED that, no later than June 9, 2023, 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.


Summaries of

Potts v. Comm'r of Internal Revenue

United States Tax Court
May 30, 2023
No. 14941-18 (U.S.T.C. May. 30, 2023)
Case details for

Potts v. Comm'r of Internal Revenue

Case Details

Full title:CRAIG K. POTTS & KRISTEN H. POTTS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: May 30, 2023

Citations

No. 14941-18 (U.S.T.C. May. 30, 2023)