Opinion
1031-17
03-11-2022
Lior Blas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh, Judge
This case is calendared for remote trial at the June 6, 2022, Anchorage, Alaska Trial Session of the Court. On May 28, 2021, the parties filed a Stipulation of Facts. On June 1, 2021, petitioner filed a Motion to Compel Discovery, which the Court denied as moot on June 7, 2021. On March 2, 2022, petitioner filed a substantively identical Motion to Compel Discovery.
We again will deny petitioner's motion consistent with our order denying his previous motion as moot. We also note that petitioner's motion seeks information that already is part of the Stipulation of Facts and therefore it is not a proper discovery request under Rule 70(c)(1), Tax Court Rules of Practice and Procedure, because it seeks "discovery [that] is unreasonably cumulative or duplicative, or is obtainable from some other source that is more convenient [e.g., the stipulation of facts]". After due consideration, it is
ORDERED that petitioner's Motion to Compel Discovery filed March 2, 2022, is denied as moot.