Opinion
22550-17
04-24-2024
ALAN MICHAEL BERKUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
This case is calendared for trial at the Court's Miami, Florida special session, scheduled to begin April 7, 2025.
On October 31, 2023, the Commissioner filed a motion to compel production of documents in which he requested documents responsive to his first request for production of documents. [Doc. 168.] This motion led to sparring between the parties over the adequacy of petitioner Alan Michael Berkun's responses to the document requests. [Docs. 170-71, 174, 180.]
The Court held a conference call with the parties on February 23, 2024, to discuss this motion and Mr. Berkun's responses, which culminated in an order that directed Mr. Berkun to supplement his responses. [Doc. 183.] On March 11, 2024, Mr. Berkun filed a status report that responded to each request in the manner contemplated in the Commissioner's supplement to his motion to compel, and his reply to Mr. Berkun's opposition. [Docs. 171, 180.] We believe that Mr. Berkun's responses are sufficient, with the reminder that Mr. Berkun is under the ongoing operation to supplement his responses should he receive responsive documents from other individuals or entities. Accordingly, it is
ORDERED that the Commissioner's motion to compel production of documents [Doc. 168] filed October 31, 2023, as supplemented on November 8, 2023 [Doc. 171], is denied.