Opinion
12235-20 12249-20
10-18-2023
JACKSON CROSSROADS, LLC, GREENCONE INVESTMENTS, LLC, TAX MATTERS PARTNER, ET. AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
These consolidated cases are calendared for trial at a special trial session of the Court, beginning on January 8, 2024, in Atlanta, Georgia. On October 6, 2023, respondent filed a Motion for Document Subpoena Hearing, requesting that these cases be calendared for a remote hearing to enable respondent to issue one or more subpoenas for documents returnable at that hearing. On October 10, 2023, petitioners filed an objection to respondent's Motion for Document Subpoena Hearing, alleging that respondent is seeking to circumvent the now closed discovery deadlines, drag out the cost of litigation, and pursue a fishing expedition for irrelevant information. Respondent filed a reply on October 13, 2023.
At the time of the filing of this motion, respondent proposed that the hearing take place on or about November 15, 2023. This Court has scheduled a special remote hearing session (on Zoomgov.com) each Wednesday specifically for the return of third-party document subpoenas. We will add this case to the Court's Wednesday, November 15, 2023, session.
Upon due consideration, it is
ORDERED that respondent's Motion for Document Subpoena Hearing is granted. It is further
ORDERED that this case is calendared for hearing at a special Washington, D.C. session of the Court to be conducted remotely (via Zoomgov.com) at a time certain of 2:00 p.m. (Eastern Time) on Wednesday, November 15, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled, and the subpoenaed party's attendance will not be required. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain instructions on how to participate in the above referenced remote proceeding. It is further
ORDERED that on or before November 13, 2023, respondent shall file a status report informing the Court whether all outstanding subpoenas have been complied with.
The undersigned Judge will preside at the above-referenced hearing.
The parties' attention is directed to Tax Court Rule 147 and the procedure set forth therein, should the parties (or a third party) seek to challenge any subpoenas being issued and returnable to the Court on November 15, 2023.