Opinion
16284-21
07-02-2024
ALBERO HOLDINGS, LLC, ALBERO INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at a one-week in-person Special Trial Session of the Court on May 12, 2025, in Atlanta, Georgia. This trial is in regard to subject property located in Wilkinson County, Georgia.
On June 14, 2024, respondent served a nonparty subpoena to Thiele Kaolin Company. By Status Report filed June 25, 2024, docket entry 92, and on June 26, 2024, at a Remote Hearing of this Court, respondent stated that Thiele Kaolin Company has not produced responsive documents and respondent has not released Thiele Kaolin Company from its subpoena.
On June 26, 2024, docket entry 95, nonparty Thiele Kaolin Company filed a Motion to Quash Non-Party Subpoena to Thiele Kaolin Company asking the Court to quash in its entirety the subpoena respondent issued to Thiele Kaolin Company and requesting that the Court award Thiele Kaolin Company attorney fees.
It appears from the record that respondent has served substantially similar nonparty subpoena requests to Thiele Kaolin Company in other cases before this Court regarding property, which like petitioner's subject property, is also located in Wilkinson County, Georgia. The Court has limited in scope respondent's previous substantially similar nonparty subpoena requests to Thiele Kaolin Company.
Upon due consideration, it is
ORDERED that respondent shall file, on or before July 12, 2024, a response to the Motion to Quash Non-Party Subpoena to Thiele Kaolin Company, filed June 26, 2024, docket entry 95. Respondent shall specifically address how respondent's current subpoena request to Thiele Kaolin Company is necessary or requests documents substantially different and not duplicative of documents already produced in this case. Respondent should also address if the current nonparty subpoena served on Thiele Kaolin Company should be otherwise narrowed in scope if the fact pattern in this matter is substantially similar to other cases with subject property located in Wilkinson County, Georgia, in which respondent issued a subpoena to Thiele Kaolin Company. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Anson H. Asbury, Asbury Law Firm, 133 Peachtree Street, NE, Suite 4900, Atlanta, GA 30303, and Ethan J. Vernon, Asbury Law Firm, 133 Peachtree Street, NE, Suite 4900, Atlanta, GA 30303.