Opinion
10795-22
08-14-2024
GARY THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is set for trial at the session of the Court scheduled to commence on September 16, 2024, in Atlanta, Georgia. On August 12, 2024, petitioner filed a Motion to Enforce Subpoena. On August 14, 2024, the Court held a conference call with the parties during which the Court explained that it could not enforce the subpoena as issued because the subpoena that had been issued was not returnable at a place of hearing, as required by section 7456(a)(1). The Court understands that the parties will work together to issue one or more new subpoenas returnable at the scheduled trial session. As for the pending motion, it is
ORDERED that petitioner's Motion to Enforce Subpoena filed August 12, 2024, is denied.