Opinion
2210-20
11-07-2023
DARIUSZ J. NASIEK & SARA NASIEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On September 12, 2023 (Index #48), respondent filed a Motion to Compel Production of Documents Responsive to Subpoena Duces Tucem. In the Motion, respondent seeks an order of this Court, ordering petitioners to produce all remaining documents, including those withheld and listed on privilege logs, attached to the motion, as Exhibits A, B, C, D, and E. On October 30, 2023, petitioners filed their Objection to respondent's Motion to Compel Production of Documents Responsive to Subpoena Duces Tucem. In the objection, petitioners contend that the logs produced are adequate and they have not waived any privilege over the documents listed in the logs.
To determine the merits of petitioners' claimed privileges over the documents in question, the Court finds it is appropriate to review the documents in camera.
Accordingly, it is
ORDERED, that on or before November 21, 2023, petitioners, with the assistance of any third-party document custodian, shall upload all withheld documents referenced in the privileged logs to a secure portal and provide the Court access to this secured portal, so that the Court may perform an in camera inspection of these withheld documents.