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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2023
No. 9953-23 (U.S.T.C. Nov. 29, 2023)

Opinion

9953-23

11-29-2023

JERRY JEROME SMITH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of petitioner's Motion to Proceed Remotely, filed July 6, 2023, and to assure efficient progress in the case, it is

ORDERED that the motion is granted and that this case is calendared for trial at the remote session of the Court scheduled to commence on March 18, 2024. 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 18, 2024, remote trial session, and (3) a clinic letter for Columbia, South Carolina. It is further

ORDERED that the parties (i.e., petitioner and respondent) are instructed to be diligent about preparing the case for trial, to be appropriately responsive with one another (by telephone, electronic means, or another appropriate means), to be cooperative and communicative with their opponent, 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 18, 2024, 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 19, 2023), petitioner shall be appropriately responsive, and shall cooperate and communicate with counsel for respondent by telephone or electronic means, in scheduling a telephone conference among the parties for the purpose of discussing and developing the case.

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.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2023
No. 9953-23 (U.S.T.C. Nov. 29, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:JERRY JEROME SMITH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 29, 2023

Citations

No. 9953-23 (U.S.T.C. Nov. 29, 2023)