Opinion
27346-22
10-23-2023
EDWIN JOSEPH SMITH & HEATHER M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is petitioners' Motion to Proceed Remotely, filed February 8, 2023. On October 11, 2023, respondent filed a Notice of No Objection to petitioners' motion, stating therein no objection to the motion and describes the status of the case. In view of respondent's filing and in the event that the case does not settle, a trial will be necessary. Therefore, the Court will add this case to its upcoming remote trial session.
Upon due consideration, it is
ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on February 26, 2024. It is further
ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's February 26, 2024, remote trial session, and (3) a clinic letter for San Diego, California. It is further
ORDERED that the parties (i.e., petitioner and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another, to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's February 26, 2024, remote trial session, to assure their readiness for trial.
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. If you are not currently registered for eAccess, please do not attempt to electronically file documents through Dawson in a pending case without first contacting Dawson Support at the just-referenced email address.