Opinion
286-21
11-09-2023
CURTIS K. KADAU & LORI A. KADAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On November 7, 2023, respondent filed two motions to Compel the Deposition of Nonparty Witnesses Marn Rivelle and Mark Elwell, pursuant to Tax Court Rules 74(c)(2), requesting that the Court enter an order compelling nonparty witnesses to appear and testify at a virtual deposition to be conducted on dates and times certain. Rule 74(c)(3)(B) requires the Court to order petitioners to file written objections or responses thereto.
Accordingly, it is
ORDERED that on or before November 30, 2023, petitioners shall file objections or responses to respondent's above-referenced motions to compel the deposition of nonparty witnesses Marn Rivelle and Mark Elwell.