Opinion
15981-17
01-17-2024
STEVEN W. WEBERT & CATHERINE S. WEBERT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
This case is currently calendared for trial at the remote Session of the Court commencing on February 26, 2024. On January 12, 2024, petitioner Catherine S. Webert filed (1) a Motion to Compel Production of Documents and (2) a Motion to Compel Responses to Interrogatories. In the former filing, petitioner Catherine S. Webert requests petitioner Steven W. Webert to produce all documents that are responsive to her First Request for Production of Documents served on him on March 4, 2020, and in the latter filing, she requests that he answer those interrogatories as set forth in her First Set of Interrogatories also served on him on March 4, 2020. Upon due consideration, it is hereby
ORDERED that petitioner Catherine S. Webert's Motion to Compel Production of Documents, filed January 12, 2024, is granted in that on or before February 7, 2024, petitioner Steven W. Webert shall produce to counsel for petitioner Catherine S. Webert at 555 Mission Street, Suite 2400, San Francisco, CA 94105 or to Henry.cheng@us.dlapiper.com, for inspection and copying all documents that are responsive to petitioner Catherine S. Webert's Request for Production of Documents served on petitioner Steven W. Webert on March 4, 2020. It is further
ORDERED that petitioner Catherine S. Webert's Motion to Compel Responses to Interrogatories, filed January 12, 2024, is granted in that on or before February 7, 2024, petitioner Steven W. Webert shall serve on counsel for petitioner Catherine S. Webert answers to petitioner Catherine S. Webert's Interrogatories to Petitioner served on petitioner Steven W. Webert on March 4, 2020. It is further
ORDERED that in the event petitioner Steven W. Webert does not fully comply with the provisions of this order, the Court may impose sanctions under Tax Court Rule 104, which may include precluding petitioner Steven W. Webert from introducing into evidence at trial any matters which pertain to the category, event, transaction or circumstance to which the requested production of documents or requested interrogatories refer. Alternatively, the Court may enter a decision against petitioner Steven W. Webert.