Opinion
16284-21
05-24-2024
ALBERO HOLDINGS, LLC, ALBERO INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
On May 7, 2024, docket entry 66, petitioner filed a Motion for Protective Order or, In the Alternative, to Quash or Modify Respondent's Subpoenas. Petitioner's Motion requests that the Court enter an order (1) prohibiting respondent from any future contact with indirect members of Alberto Holdings (Members), (2) prohibiting respondent from serving any additional subpoenas to Members, and (3) quashing respondent's subpoenas, including those that have already been served on any Members. Alternatively, petitioner moves the Court to (1) modify respondent's subpoenas by narrowing their scope to require the production only of relevant information that cannot be obtained from other parties or by less obtrusive means, and (2) limit respondent's future contact with Members to ensure that respondent properly identifies his role in this litigation and informs the Members of their rights and obligations in responding to respondent's requests. Petitioner further requests that the Court immediately suspend the subpoena return date, currently set for June 26, 2024, until this Motion is resolved.
On May 17, 2024, docket entry 67, petitioner filed a First Supplement to Motion for Protective Order Pursuant to Rule 103 requesting that the Court issue an immediate order directing respondent to suspend service of any unserved and/or unnoticed subpoenas until the Court has ruled on petitioner's Motion. In the alternative petitioner requested that the Court order respondent to suspend service of any unserved subpoenas until after the Court has conducted a conference call with the parties to discuss petitioner's Motion and the issues presented therein.
After due consideration, it is
ORDERED that, on or before May 31, 2024, respondent shall file a response to petitioner's Motion for Protective Order, filed May 7, 2024, docket entry 66, and petitioner's First Supplement to Motion for Protective Order Pursuant to Rule 103, docket entry 67.