Opinion
13372-21S
06-02-2023
RUBY TANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case was called from the calendar of the Court's May 22, 2023, Standalone Remote trial session. Ms. Tang and counsel for the Commissioner appeared and were heard. A partial trial was conducted on May 22, 2023, and a further trial was conducted on May 23, 2023.
During the proceeding, Ms. Tang lodged an oral Motion for Continuance, Motion to Remove Counsel for the Commissioner on the Ground of a Conflict of Interest, Motion to Exclude the Testimony of Martin Moran, and a Motion for Exclusion of Proposed Witnesses. At the conclusion of the Commissioner's case-in-chief, counsel for the Commissioner lodged an oral Motion to Strike the Testimony of Ruby Tang and a Motion for Sanctions.
Also, during the trial, the Court indicated that it would hold the record open to permit the parties to refile several trial exhibits, previously filed at Doc. No. 37 and 38, not properly redacted in accordance with Rule 27, Tax Court Rules of Practice and Procedure. The parties refiled the exhibits properly redacted on May 23, 2023 at Doc. No. 40 and 41. Due to the unredacted personal identifying information for Ms. Tang appearing in Doc. No. 37 and 38, the Court will take steps to seal the unredacted trial exhibits to protect Ms. Tang's personal information.
Upon due consideration and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that Ms. Tang's oral Motion for Continuance, Motion to Remove Counsel for the Commissioner on the Ground of a Conflict of Interest, Motion to Exclude the Testimony of Martin Moran, and a Motion for Exclusion of Proposed Witnesses are denied. It is further
ORDERED that the Commissioner's oral Motion to Strike the Testimony of Ruby Tang and Motion for Sanctions are taken under advisement and such motions will be addressed in the written opinion of the Court. It is further
ORDERED that Ms. Tang's First Supplemental Proposed Trial Exhibits, at Doc. 37, and the Commissioner's Proposed Trial Exhibits, at Doc. 38, both filed May 22, 2023, are sealed and shall not be inspected by any person or entity not a party to this case, except by Order of the Court. It is further
ORDERED that the record in this case is closed and this matter is deemed submitted. It is further
ORDERED that, on or before August 11, 2023, the parties shall each file a Memorandum of Law, consisting of no more than 30 pages, including cover pages or any other preface pages, addressing the issues raised during the trial.
Ms. Tang is reminded of possible assistance available to respond to this Order and any other issues through low-income taxpayer clinics which can be found on the Court's website at https://www.ustaxcourt.gov/clinics.html.