Opinion
7602-23
11-20-2023
BOBBY SHERRILL MONTGOMERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on petitioner's Motion to Proceed Remotely, filed June 15, 2023. However, the motion does not explain the reasons (in paragraph 2) for requesting a remote trial. The Court will deny petitioner's motion without prejudice. Petitioner may refile the motion providing the specific information requested on the form. The Court encourages the parties (i.e., petitioner and respondent) to cooperate and communicate with their opponent, and to exchange documents and information, and to further develop this case for trial or other resolution, and so that the parties can resolve among themselves any issues that can be resolved without the Court's involvement.
In view of the foregoing and because sufficient grounds have not been established at this time, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice. It is further
ORDERED that the parties are instructed to be diligent and be appropriately responsive with one another, and shall cooperate and communicate with one another by telephone, electronical means, or another appropriate means, and exchanging documents and information, for the purpose of further developing the case for trial or other resolution, and for complying with this Court's Orders and rules.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents through Dawson in a pending case without first contacting Dawson Support at the just-referenced email address.