Opinion
12362-21
10-13-2023
BEAVERDAM CREEK HOLDINGS, LLC, BEAVERDAM CREEK INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared for trial during the Court's March 18, 2024, Atlanta, Georgia, special trial session. On August 24, 2023, the Commissioner filed a motion to compel production of documents with regard to his first and second request for production of documents. [Doc. 58.] On September 15, 2023, petitioner Beaverdam Creek Holdings, LLC, Beaverdam Creek Investors, LLC, Tax Matters Partner (Beaverdam) filed a response to the Commissioner's motion to compel. [Doc. 65.] In its response, Beaverdam stated its intention to submit the additional requested documents to the Commissioner the week of September 25, 2023. [Id. at 4.]
We have yet to learn whether the document production occurred as planned and whether any such production has mooted any of the relief sought in the motion to compel. We will accordingly ask the Commissioner to update us on these points. Upon due consideration, it is hereby
ORDERED that, on or before October 27, 2023, the Commissioner shall file a report informing the Court as to the status of the document production and whether any (or all) of the relief sought in the Commissioner's motion to compel has become moot.