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Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 27491-22S (U.S.T.C. Aug. 24, 2023)

Opinion

27491-22S

08-24-2023

MICHELLE SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

This case is before the Court on petitioner's Motion to Proceed Remotely, filed February 22, 2023. Upon due consideration and for cause, it is

ORDERED that, on or before September 21, 2023, the parties (i.e., respondent and petitioners) shall confer regarding the status of the case and the parties' views as to the above-referenced pending motion. The Court encourages the parties to cooperate and communicate with their opponent, and to exchange documents and information, and to further develop this case for trial or other resolution, and so that the parties can resolve among themselves any issues that can be resolved without the Court's involvement. It is further

ORDERED that, on or before October 12, 2023, respondent shall file a response to petitioner's above-referenced motion, noting therein any objections, if any, of the granting of the motion. In that response respondent shall also describe (1) the current progress in the case, (2) what actions the parties have taken to prepare this case for trial or other resolution, and (3) whether the parties have conferred as directed in the preceding paragraph.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 27491-22S (U.S.T.C. Aug. 24, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:MICHELLE SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 24, 2023

Citations

No. 27491-22S (U.S.T.C. Aug. 24, 2023)