Opinion
25487-22
01-23-2024
RACHEL WHITE & EMMETT WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Giving due regard to the representations contained in respondent's Motion for Document Subpoena Hearing, filed January 17, 2023, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that this case for the redetermination of a deficiency is scheduled for remote hearing on the status of the case during the Washington, DC, special hearing session scheduled to begin at 1:00 p.m. (Eastern Time) on Wednesday, February 21, 2024, at which hearing any third-party subpoenas issued by either party may be made returnable. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that no later than Friday, February 16, 2024, any party that causes a subpoena to be issued and served under the authority of this Order shall file a status report advising the Court whether there has been compliance with the subpoena so as to eliminate the need for the remote hearing.
Special Trial Judge Siegel will preside at the above-referenced hearing as previously assigned by the Chief Judge.