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Roath v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2022
No. 10679-20 (U.S.T.C. Feb. 1, 2022)

Opinion

10679-20

02-01-2022

Ryan Michael Roath Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Christian N. Weiler Judge

This case is calendared on the Court's March 28, 2022, Tampa, Florida, trial session. On January 10, 2022, respondent filed a Motion for Document Subpoena Hearing. The Court has scheduled a special hearing session each Wednesday specifically for the return of third-party subpoenas. By Court Order, petitioner was directed to file a response to respondent's motion on or before January 26, 2022. To date, petitioner has not filed a response. We will add this case to the Court's Wednesday, March 2, 2022, session. In consideration of the foregoing, it is

ORDERED that respondent's Motion for Document Subpoena Hearing, filed January 10, 2022, is granted. It is further

ORDERED that this case is scheduled for hearing on the status of the case at the Court's March 2, 2022, Washington, D.C., special hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, March 2, 2022, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled. 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 February 25, 2022, respondent shall file a status report advising the Court whether all third parties have complied with all subpoenas, and a hearing is no longer necessary.


Summaries of

Roath v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2022
No. 10679-20 (U.S.T.C. Feb. 1, 2022)
Case details for

Roath v. Comm'r of Internal Revenue

Case Details

Full title:Ryan Michael Roath Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Feb 1, 2022

Citations

No. 10679-20 (U.S.T.C. Feb. 1, 2022)