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Roath v. Comm'r of Internal Revenue

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

Opinion

10679-20

03-01-2022

Ryan Michael Roath Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Christian N. Weiler Judge

On February 1, 2022, the Court ordered (1) a document subpoena hearing set for March 2, 2022, and (2) ordered that "no later than February 25, 2022", 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. Respondent issued a subpoena for records to Donald Lakeman, which was delivered via UPS Ground on February 10, 2022. On February 25, 2022, respondent filed a status report in compliance with the Court's February 1, 2022 . After respondent filed his status report on February 25, 2022, Mr. Lakeman complied with the subpoena by providing responsive documents and a business records certification. On February 28, 2022, respondent filed a status report advising the Court that since Mr. Lakeman has complied with the subpoena by providing documents responsive to the subpoena, the March 2, 2022, document subpoena hearing is no longer necessary.

Upon due consideration, it is

ORDERED that this case is hereby stricken from the Special Hearing Session of the Court scheduled to begin at 1:00pm EST on Wednesday, March 2, 2022.


Summaries of

Roath v. Comm'r of Internal Revenue

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

Citations

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