Opinion
8015-21
09-06-2024
BLOMQUIST HOLDINGS, LLC, CRESTLAWN INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
On May 20, 2021, petitioner, Crestlawn Investors, LLC, Tax Matters Partner of Blomquist Holdings, LLC, filed a petition in this Court for the taxable year ending December 31, 2017.
On June 20, 2024, docket entry 22, respondent moved pursuant to Rule 248(b), Tax Court Rules of Practice and Procedure, that a decision document lodged concurrently with the motion be entered as the decision in this case. The motion represented that respondent and petitioner, Crestlawn Investors, LLC, Tax Matters Partner, have reached a basis of settlement for the partnership items of Blomquist Holdings, LLC, for the taxable year ending December 31, 2017.
Crestlawn Investors, LLC, as the Tax Matters Partner for Blomquist Holdings, LLC, for the taxable year ending December 31, 2017, agreed to the entry of the proposed decision in this case, but did not certify that no party objects to the granting of the Commissioner's Motion for Entry of Decision.
On August 19, 2024, docket entry 23, a nonparticipating partner of Crestlawn Investors, LLC, timely filed a Motion for Leave to File Notice of Election to Participate and a Notice of Election to Participate pursuant to Rule 248(b)(4), Tax Court Rules of Practice and Procedure. As filed, the documents do not conform to the Court Rule. The Notice of Election to Participate appears first, with the Motion for Leave to File Notice of Election to Participate included as an attachment to the Notice of Election to Participate.
On August 19, 2024, docket entry 24, thirty-eight nonparticipating partners of Crestlawn Investors, LLC, timely filed Motions for Leave to File Notices of Election to Participate and Notices of Election to Participate. These thirty-eight Motions and thirty-eight Notices were filed as one document, instead of a motion by each. As filed, the documents do not conform to the Court Rule. Each nonparticipating partner's Notice of Election to Participate appears first, followed by the corresponding Motion for Leave to File Notice of Election to Participate, as an attachment.
All of the nonparticipating partners who have filed a Motion for Leave to File a Notice of Election are currently represented by the same counsel.
Rule 248(b)(4), Tax Court Rules of Practice and Procedure, provides, in part:
If any party objects to the granting of the Commissioner's motion for entry of decision, then that party shall, within 60 days from the date on which the Commissioner's motion was filed with the Court, file a motion for leave to file a notice of election to intervene or to participate, accompanied by a separate notice of election to intervene or a separate notice of election to participate, as the case may be.
To perfect the filings at docket entries 23 and 24, each objecting nonparticipating partner shall individually file a Motion for Leave to File a Notice of Election to Participate and lodge therewith a separate Notice of Election to Participate.
After due consideration, it is
ORDERED that, on or before September 20, 2024, each objecting nonparticipating partner shall file a separate Motion for Leave to File a Notice of Election to Participate and lodge therewith a separate Notice of Election to Participate. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ryan Pulver, Guilmette Pulver LLC, 1360 Peachtree St. NE, Suite 900, Atlanta, GA 30309.