Opinion
12141-20
02-22-2023
SAND VALLEY HOLDINGS, LLC, SAND VALLEY INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER, JUDGE.
This case was assigned to the undersigned on December 15, 2021, for trial or other disposition. On February 10, 2023, respondent filed a Motion for Document Subpoena Hearing, requesting that this case be calendared for a remote hearing to enable respondent to issue a subpoena for documents returnable at that hearing. Respondent represents that petitioner does not object to the Motion.
The Court has scheduled a special hearing session each Wednesday specifically for the return of third-party subpoenas. We will add these cases to the Court's Wednesday, April 5, 2023, session. In consideration of the foregoing, it is
ORDERED that respondent's Motion for Document Subpoena Hearing is granted. It is further
ORDERED that these cases are scheduled for hearing on the status of the cases at the Court's April 5, 2023, Washington, D.C., special hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, April 5, 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. Special Trial Judge Choi will preside at the above-referenced hearing as previously assigned by Chief Judge. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that, no later than March 31, 2023, respondent shall file a status report advising the Court whether all third parties have complied with all subpoenas, so that a hearing is no longer necessary.