Opinion
26315-17
03-16-2022
F. Camilon & A. Molarte Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge.
This case is currently calendared for hearing during the Court's March 21, 2022, Los Angeles, California, special trial session.
On January 19, 2022, the parties filed a Joint Status Report (Doc. 68) informing the Court that petitioners' counsel anticipated filing a motion to compel the subpoena for testimony from a third-party witness unless the third-party witness changed its position with regard to responding to a subpoena. On March 8, 2022, petitioners filed a Motion to Compel Compliance with Deposition Subpoenas Issued to Non-Parties National Financial Services, LLC and Fidelity Brokerage Services, LLC, Requiring Them to Produce One or More Individuals to Testify Pursuant to Tax Court Rules 74(b)(3) and 81(c) and Conditional Request for Payment of Attorney's Fees of Petitioners.
On March 15, 2022, the Court held a conference call with counsel for petitioners, respondent, and the non-parties to discuss petitioners' pending motion. As discussed during the call, to provide the parties and the non-parties the opportunity to resolve petitioners' motion to compel, the Court will strike this case for hearing from the March 21, 2022, Los Angeles, California, special trial session.
Upon due consideration, it is hereby
ORDERED that this case is stricken for hearing from the Court's March 21, 2022, Los Angeles, California, special trial session. It is further
ORDERED that petitioners' Motion to Compel Compliance with Deposition Subpoenas Issued to Non-Parties National Financial Services, LLC and Fidelity Brokerage Services, LLC, Requiring Them to Produce One or More Individuals to Testify Pursuant to Tax Court Rules 74(b)(3) and 81(c) and Conditional Request for Payment of Attorney's Fees of Petitioners is held in abeyance. It is further
ORDERED that, on or before April 13, 2022, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing the status of the case. The Report shall advise the Court whether non-parties National Financial Services, LLC and Fidelity Brokerage Services, LLC have complied with the deposition subpoenas or have otherwise reached a resolution with petitioners and respondent with respect to the matters reflected in petitioners' motion.