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Haupt v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 16728-23S (U.S.T.C. Apr. 23, 2024)

Opinion

16728-23S

04-23-2024

SAMUEL P. HAUPT & MARY ROSE GAVAZZI-HAUPT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden, Special Trial Judge

This case is calendared for trial at the session of the Court scheduled to commence on June 10, 2024, for cases in which Albany, New York, is the place of trial.

On April 1, 2024, the Court granted respondent's Motion for Document Subpoena Hearing and scheduled this case for hearing on the status of the case at the Court's April 24, 2024, Washington D.C., special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, April 24, 2024.

On April 19, 2024, respondent filed a Status Report in which respondent represented that PNC Bank informed respondent that the subpoena was not served until April 16, 2024, and requests an extension to May 1, 2024, to provide the documents. Respondent further represented that petitioner Samuel Haupt advised respondent that he has a scheduled medical procedure on April 24, 2024, that conflicts with the document subpoena hearing. He expressed a desire to attend the document subpoena hearing if a hearing was needed. Upon due consideration and for cause, it is

ORDERED that this case is hereby stricken from the special hearing session of the Court scheduled to commence on Wednesday, April 24, 2024, at 1:00 p.m. (Eastern Time). It is further

ORDERED that this case is scheduled for hearing at the Court's May 8, 2024, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, May 8, 2024, at which any third-party subpoenas may be 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 May 3, 2024, respondent shall file a status report advising the Court whether the third parties have complied with the subpoenas and a hearing is no longer necessary.

Special Trial Judge Zachary S. Fried will preside at the above referenced hearing as previously assigned by the Chief Judge.


Summaries of

Haupt v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 16728-23S (U.S.T.C. Apr. 23, 2024)
Case details for

Haupt v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL P. HAUPT & MARY ROSE GAVAZZI-HAUPT, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 23, 2024

Citations

No. 16728-23S (U.S.T.C. Apr. 23, 2024)