Opinion
11369-16 23895-16 24113-16 7434-17 14691-17 14692-17 3429-19
09-27-2023
CD LISTENING BAR, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
The second phase of trial of these "micro-captive" insurance cases is calendared at a special session of the Court beginning Tuesday, October 10, 2023, in Phoenix, Arizona. On August 25, 2023, respondent filed, at docket entry #106, a supplemental expert report of James W. Macdonald.On September 25, 2023, respondent filed, at docket entry #112, a combined Motion to Strike and a Motion for Leave, to which petitioners do not object. Respondent requests that we strike the report at docket entry #106 because petitioner's employer identification number (EIN) was not properly redacted in one of the Exhibits included in the report. Respondent concurrently filed, at docket entry #113, a Notice of Re-Submission of the corrected version of the Macdonald report from which the EIN has been properly redacted.
All references to docket entries in this Order are to docket entries in the lead case, CD Listening Bar, Inc. v. Commissioner, No. 11369-16.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Strike the document filed on August 25, 2023, at docket entry #106, is granted, and that document is hereby stricken from the record in these consolidated cases. It is further
ORDERED that respondent's Motion for Leave to file out of time is granted, and the Notice of Re-Submission of the corrected version of the Macdonald report is filed at docket entry #113.