Opinion
5313-16
07-25-2023
SCOTT A. BLUM & AUDREY R. BLUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court is (1) petitioners' Motion to Compel Production of Documents, filed October 4, 2021, (2) petitioners' Motion to Compel Production of Documents, as supplemented, filed June 2, 2023, (3) petitioners' Motion for Reconsideration of Order, as supplemented, filed June 5, 2023, (4) respondent's Motion for Leave to File First Amendment to Answer, filed June 16, 2023, and (5) petitioners' Motion for Protective Order Pursuant to Rule 104, filed July 22, 2023. The parties filed various supplements and replies to the above-referenced motions.
Regarding the motions for production of documents, the parties have been able to narrow the dispute and we agree with respondent's potion in their response, filed July 20, 2023, with respect to the remaining item in dispute.
The motion to amend the answer seeks estoppel of an argument by petitioners. Petitioners argue the merits of the estoppel in their response as well as the procedural issue regarding amendment. It is well established that the Court freely grants the parties' motions to amend their pleadings. Granting said motion does not resolve the underlying merits of the estoppel argument. The Court believes this issue is best addressed in the opinion after a trial on the merits so as to not delay a final resolution of this case.
The parties are advised that the Court anticipates setting this case in Boise, Idaho on or about March 18, 2024.
Upon due consideration of the foregoing, it is hereby
ORDERED that petitioners' Motion to Compel Production of Documents, filed October 4, 2021, is denied. It is further
ORDERED that petitioners' Motion to Compel Production of Documents, as supplemented, filed June 2, 2023, is denied. It is further
ORDERED that petitioners' Motion for Reconsideration of Order, as supplemented, filed June 5, 2023, is denied. It is further
ORDERED that respondent's Motion for Leave to File First Amendment to Answer, filed June 16, 2023, is granted and respondent's First Amendment to Answer, lodged June 16, 2023, shall be filed as of the service date of this Order. It is further
ORDERED that respondent is directed on or before August 15, 2023, to file with the Court a response to petitioners' Motion for Protective Order Pursuant to Rule 104.