Opinion
9145-21
11-01-2023
ROCK BOTTOM BBS, LLC, BARNETT PROPERTIES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge.
On October 13, 2023, the Commissioner filed a motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) (motion). [Doc. 103.] In his motion, the Commissioner attached a proposed stipulation of facts as Exhibit A. The Commissioner is requesting that the Court grant his motion and direct petitioner to show cause why the facts and evidence set forth in the proposed stipulation of facts, marked Exhibit A should not be accepted as established for the purposes of this case.
On October 27, 2023, the Court held a conference call with the parties in this case and briefly discussed this motion. In light of the discussion, it is
ORDERED that the Commissioner's motion as referenced above is granted. It is further
ORDERED that, on or before November 3, 2023, petitioner shall file with the Court a response in compliance with the provisions of Tax Court Rule 91(f), with proof of service of a copy thereof on the Commissioner, showing why the facts and evidence set forth in Exhibit A attached to the Commissioner's motion should not be deemed accepted as established for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulation of facts or a portion thereof, that matter or portion thereof will be deemed stipulated for the purpose of the pending case, and an order will be issued accordingly pursuant to Tax Court Rule 91(f).