Opinion
12362-21
11-07-2023
BEAVERDAM CREEK HOLDINGS, LLC, BEAVERDAM CREEK INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court are respondent's Motions to Enforce Subpoena, filed October 30, 2023 and November 3, 2023. The Court will set the motions for hearing in San Diego, California on its Trial Session commencing December 11, 2023. We do not require that the parties subject to subpoena appear in San Diego, California, but they should file statements under Rule 50(c), Tax Court Rules of Practice and Procedure, stating their position regarding respondent's pending motions, if they fail to produce the subpoenaed documents prior to the hearing. Respondent should submit a statement prior to the hearing if the subpoenaed parties have been responsive and the hearing is no longer necessary. Accordingly, it is
ORDERED that this case is calendared for hearing on respondent's above-referenced motions at the Court's San Diego, California Trial Session commencing on December 11, 2023, at a time and date certain of 10:00 a.m., on Wednesday, December 13, 2023, in Room 4228, Federal Building, 880 Front Street, San Diego, California 92101. It is further
ORDERED that petitioner is directed on or before December 1, 2023, to file with the Court a separate response to each of respondent's Motions to Enforce Subpoena. It is further
ORDERED that on or before December 1, 2023, the subpoenaed parties are directed to file with the Court and serve on respondent and petitioner a Rule 50(c) statement as described above. It is further
ORDERED that respondent is directed on or before December 1, 2023, to file with the Court a statement as described above. It is further
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court is directed to serve a copy of this Order on (1) Frank G. Podesta, FGP Law, LLC, 555 Sun Valley Drive, Suite N-3, Roswell, GA 30076, and (2) John M. Alten, 1660 West 2nd Street, Suite 1100, Cleveland, OH 44113.
This Order constitutes official notice of the same to the parties herein.