When in the Bard’s immortal words you are short-winded and far from home, you can teletubby testify at a Tax Court trial. But the burden is upon you and the proponent of your testimony to make sure that your testimony gets the Psalm 19:4 treatment.

Judge Courtney D. (“CD”) Jones judge-‘splains in Marc Lore and Carolyn Lore, Docket No. 8259-23, filed 8/20/25. A couple witnesses (hi, Judge Holmes) unobjectionably want to testify.

“… the Court does not intend to allocate more than half of a single day to remote testimony. Accordingly, the Court intends to issue an appropriate order with login instructions upon receipt of a date on which both witnesses will appear remotely.

“The Court emphasizes that it remains the responsibility of the parties to ensure that the technology they use to facilitate remote testimony works with the Courtroom’s infrastructure. This includes, but is not limited to, establishing an adequate Internet connection and ensuring that the witnesses are able to hear questions from counsel and the Court. If the parties’ technology proves unreliable, or the arrangement of remote testimony proves too disruptive to the trial, the Court will not proceed with remote testimony.” Order, at p. 2.

In shorty, be there or beware and suit the software to the word.