Opinion
11832-20
07-05-2024
AVENTIS, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
The Commissioner has filed a motion (Doc. 74) for leave to serve on petitioner five additional interrogatories (attached to that motion as Exhibit R). The motion states that petitioner objects. It is therefore
ORDERED that, no later than July 26, 2024, petitioner shall file a response to the motion. In determining whether and on what grounds to object, petitioner should note that the Court tentatively observes as follows: Trial in this case will take place about seven months from now, so the parties are not currently burdened by an exigent schedule of trial preparation. Petitioner has pleaded an alternative theory (as to which the Court recently observed factual disputes and denied summary judgment) that was not before the IRS during the audit. The five interrogatories for which leave is sought do not seem to be disproportionate to the size and complexity of this case. We encourage the parties to attempt to come to agreement on this matter, so that the Commissioner may withdraw his motion (in whole or in part). But if petitioner files a response objecting to the motion, then it is further
ORDERED that, no later than August 9, 2024, the Commissioner shall file a reply to that response.