Opinion
16284-21
08-02-2024
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.
On March 27, 2024, docket entry 58, a Document Subpoena Hearing was scheduled in this case on Wednesday, June 26, 2024, Washington, D.C., at a special hearing session conducted remotely at which any third-party subpoenas would be returnable.
On June 24, 2024, docket entry 89, nonparty Martin H. Van Sant filed a Motion to Quash Subpoena issued to Martin H. Van Sant asking the Court to quash the subpoena respondent issued to Mr. Van Sant.
On July 5, 2024, docket entry 98, respondent filed a Response to Motion to Quash Respondent's Subpoena issued to Martin H. Van Sant.
By Order dated July 10, 2024, docket entry 101, the Court ordered Mr. Van Sant, on or before July 22, 2024, to file a response to respondent's Response to Motion to Quash Respondent's Subpoena issued to Martin H. Van Sant.
On July 29, 2024, Mr. Van Sant filed a Motion for Leave to File Out of Time Response to Respondent's Response to Motion to Quash Subpoena issued to Nonparty Witness Martin H. Van Sant and lodged therewith a Response to Respondent's Response to Motion to Quash Subpoena issued to Martin H. Van Sant, docket entries 110 and 111, respectively. The Motion indicates that respondent and petitioner do not object to the granting of this Motion.
After due consideration, it is
ORDERED that nonparty Martin H. Van Sant's Motion for Leave to File Out of Time Response to Respondent's Response to Motion to Quash Subpoena issued to Nonparty Witness Martin H. Van Sant, filed July 29, 2024, docket entry 110, is granted, and that nonparty Martin H. Van Sant's Response to Respondent's Response to Motion to Quash Subpoena issued to Martin H. Van Sant, lodged at docket entry 111, shall be filed as of the date of service of this Order. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Frank Agostino, Agostino & Associates, P.C., 14 Washington Place, Hackensack, N.J. 07601.