Opinion
14048-23S
07-22-2024
SAFDAR S. KHAN & MARYAM TAHIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case was called from the calendar at the April 2, 2024, Columbus, Ohio, Trial Session of the Court and on the same day a trial was held. Petitioners and respondent's counsel appeared and were heard. On the Court's own motion the record was left open at the conclusion of the trial so that the parties could speak with a potential witness that was not available to testify at trial because he lives outside of the United States.
By Order served April 5, 2024, the Court directed the parties to hold a video conference with the potential witness and file a status report by June 4, 2024. On May 30, 2024, respondent filed a status report and informed the Court that petitioners had retained counsel and the parties held a Zoom meeting with the potential witness, with an interpreter. Respondent's counsel indicated that there was not any additional information provided that would lead respondent to offer a settlement. On June 3, 2024, petitioner's counsel filed a status report and informed the Court that he believed that petitioners had additional documents that should be introduced into the record, and that further testimony from petitioner Khan was necessary to accurately present the facts and for the Court to render a decision.
On June 10, 2024, the Court held a conference call with the parties. By Order served June 10, 2024, the Court directed the parties to file a joint status report by July 10, 2024. Respondent and petitioner filed status reports on July 9, 2024, and July 10, 2024, respectively. On July 15, 2024, the Court held another conference call with the parties. Pursuant to the conversation with the parties on the conference call, the Court will set this case for a remote trial session to continue the trial so as to to allow petitioners to reexamine petitioner Khan as a witness, allow respondent to recross examine Mr. Kahn, and stipulate to additional evidence or to rule on proposed trial exhibits that cannot be stipulated.
Upon due consideration, it is
ORDERED that, on or before August 7, 2024, the parties may file a supplement to the First Stipulation of Facts or Proposed Trial Exhibits. It is further
ORDERED that this case is calendared for further trial at a Washington, D.C., remote special session of the Court for a time and date certain of 10:00 am., Eastern Daylight Time, on September 18, 2024, for the reasons discussed above. The remote proceeding will be conducted by Zoomgov. It is further
ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
This order constitutes official notice of its contents to the parties.