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Unpingco v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2024
No. 6996-24S (U.S.T.C. Nov. 18, 2024)

Opinion

6996-24S

11-18-2024

SEGUNDO P. UNPINGCO & ELIZABETH M. UNPINGCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of the record and to assure efficient progress of this case, it is

ORDERED that the motion to proceed remotely is granted, and that this case is calendared for trial at the remote session of the Court scheduled to commence on March 17, 2025. 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 March 17, 2025, remote trial session, (3) a clinic letter for San Francisco, California, and (4) a clinic letter for petitioner(s) requesting remote proceedings. It is further

ORDERED that the parties (petitioners and respondent) are instructed to be diligent about preparing the case for trial, shall be appropriately responsive with one another, to be cooperative and communicative with their opponent by telephone, electronical means, or another appropriate means, 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 March 17, 2025, remote trial session, to assure their readiness for trial. It is further

ORDERED that in view of the record in this case, immediately upon receipt of this order (and in any event, no later than December 18, 2024), petitioners and respondent shall confer and be appropriately responsive, and shall cooperate and communicate with one another by telephone or electronic means, in scheduling a prompt telephone conference among the parties for the purpose of further developing the case for trial or other resolution. It is further

ORDERED that, the parties shall, on or before January 8, 2025, file a joint or separate status report in which the parties shall describe the status of the case, including their efforts to settle and/or otherwise narrow the scope of the issues in this case, and state whether the parties have conferred as directed in the preceding paragraph.


Summaries of

Unpingco v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2024
No. 6996-24S (U.S.T.C. Nov. 18, 2024)
Case details for

Unpingco v. Comm'r of Internal Revenue

Case Details

Full title:SEGUNDO P. UNPINGCO & ELIZABETH M. UNPINGCO, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Nov 18, 2024

Citations

No. 6996-24S (U.S.T.C. Nov. 18, 2024)