Opinion
31491-21
11-30-2022
JUSTIN ANTHONY RIVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's February 13, 2023, Phoenix, Arizona trial session. On November 22, 2022, the Commissioner filed a Motion for Document Subpoena Hearing. The Commissioner contacted Mr. Rivera to obtain his view on the motion, and Mr. Rivera "stated he had no views on the motion." Accordingly, it is
ORDERED that the Commissioner's Motion for Document Subpoena Hearing filed November 22, 2022, is granted. It is further
ORDERED that this case is scheduled for hearing on the status of the case at the Court's January 25, 2023, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, January 25, 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, no later than January 20, 2023, the Commissioner 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 Panuthos will preside at the above-referenced hearing as previously assigned by the Chief Judge.