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Rivera v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 31491-21 (U.S.T.C. Nov. 30, 2022)

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.


Summaries of

Rivera v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 31491-21 (U.S.T.C. Nov. 30, 2022)
Case details for

Rivera v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN ANTHONY RIVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 31491-21 (U.S.T.C. Nov. 30, 2022)