Opinion
6904-19
04-20-2023
BATTELLE GLOVER INVESTMENTS, LLC, BATTELLE INVESTMENT GROUP, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER FOR IN CAMERA REVIEW
Lewis R. Carluzzo Chief Special Trial Judge
This case is before the Court on respondent's motion to enforce subpoena, filed March 31, 2022, with respect to a subpoena served on DC Family Holdings, LLC (DC Family). Pursuant to the Order served June 28, 2022, following a remote hearing on respondent's motion on November 2, 2022, and in accordance with arrangements discussed in a telephone conference with counsel for the parties and counsel for DC Family on Friday, April 14, 2023, it is
ORDERED that not later than Friday, May 5, 2023, DC Family, through counsel or otherwise, submit to the undersigned for in camera review the following documents identified on the privilege logs attached as exhibits to respondent's status report filed June 10, 2022:
Document Nos. - 24897; 24898; 4791; 5131; 1812; 1813; 1307; 1707; 100694; 100695; 1037; 4698; 1049; 1064; 1085; 1104; 1117; 1855; 1890; 1907; 1928; 1475;1726; 1734; 4707; 7; 1792; 4827; 28736; 32263; 58086; 63151; 67098; 76807; 100696; 100787; 101949; 101496; 101691; 102208; 102542; 102687; 877; 1713; 999; 1954; 1955; and 1942. It is further
ORDERED that paper copies of the above-referenced documents are to be submitted in a double-sealed container marked, "Documents Submitted Under Seal - To Be Opened by Chief Special Trial Judge Lewis R. Carluzzo". The container containing the documents shall be an attachment to a cover document styled, "Response to Order for In Camera Review," a copy of which, without the attachment, is to be served upon respondent. The cover document with the attachment shall be mailed or delivered directly to Chief Special Trial Judge Carluzzo at the address of the Court. Neither the cover document nor the attachment containing the documents is to be filed in the Court's record of this case at the time of submission. It is further
ORDERED that the paper copies of the above-referenced documents shall remain under seal pending further action of the Court. It is further
ORDERED that, in addition to regular service upon the parties, the Clerk of the Court shall serve a copy of this Order upon DC Family, at Capes Sokol, 8182 Maryland Avenue, 15th Floor, St. Louis, MO 63105, and electronically upon Sanford Boxerman, whose appearance on behalf of DC Family is noted in this matter, at boxerman@capessokol.com.