Opinion
17023-21
04-05-2023
SIMON BARKAGAN & TATYANA BARKAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is calendared for trial on the Court's May 15, 2023 New York, New York trial session. On March 31, 2023, respondent filed a Motion to Compel Production of Documents. Without prejudging the motion, the Court observes that these discovery requests appear to be reasonable. If petitioners have no valid objection to the discovery requests, petitioners should immediately respond and produce the requested information. Tax Court Rule 72 requires a party to make a reasonable inquiry and obtain documents in the possession, custody or control of the party on whom the request is served. This Rule has been interpreted to include those files of petitioners in the possession of his attorney, accountant or other agent. Rosenfeld v. Commissioner, 82 T.C 105, 116 (1984). If these requests are objectionable or the motion should be denied in whole or in part for any other reason, petitioners should so advise the Court in writing.
To enable the Court to resolve the discovery dispute, it is
ORDERED that on or before April 28, 2023, petitioners shall file with the Court and serve on counsel for respondent a response to respondent's above-referenced motion.