Opinion
12421-19
04-19-2022
LONGWOOD PRESERVE HOLDINGS, LLC, LONGWOOD PRESERVE INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On April 18, 2022, petitioner filed a motion for extension of time to file a response to respondent's motion for partial summary judgment. The motion states that petitioner's motion is necessary because respondent has failed and/or refused to respond to both informal and formal discovery related to its compliance with Internal Revenue Code section 6751(b), as more fully explained in petitioner's Motion to Compel Discovery filed on April 5, 2022. the motion avers that respondent's failure and/or refusal to respond to the discovery prejudices petitioner's ability to fully, completely, and effectively file a response to the motion for partial summary judgment; and that respondent is in sole possession of information relating to respondent's compliance with Section 6751(b) and that without this information, petitioner cannot properly file a response to the motion for partial summary judgment relating to that issue. This Court's April 7, 2022 order allowing respondent to respond to the motion to compel discovery after the current due date of the response to the motion for partial summary judgment, further complicates petitioner's dilemma. Accordingly, petitioner respectfully requests an extension of time to file a response to the motion for partial summary judgment to a date forty-five (45) days after respondent fully responds to the discovery. Lastly, the motion states that respondent objects to the granting of petitioner's motion.
Upon due consideration, it is
ORDERED that on or before April 25, 2022, respondent shall file a response to petitioner's motion for extension of time. It is further
ORDERED that petitioner's motion for extension of time is taken under advisement.