Opinion
14273-17
09-20-2022
BUCKELEW FARM, LLC F.K.A. BIG K FARMS LLC, BIG K LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is set for trial at a special trial session of the Court, beginning on October 17, 2022 at 10:00a.m. in Atlanta Georgia. On or about August 16, 2022 respondent issued subpoenas duces tucem to Big Knoll Farms, LLC, Christopher Graham as a former director of Private Client Law Group, Aaron Kowan as a former director of Private Client Law Group, J. Brian Rutland, and Alston & Bird, LLP. Each of the subpoenas issued were returnable at a remote hearing before the Court on September 14, 2022.
On August 17, 2022 petitioner filed a motion to quash or modify the subpoenas directed to J. Brian Rutland, and Alston & Bird, LLP. On September 14, 2022 a hearing was held and the parties appeared through their respective counsel. Christopher Graham, Aaron Kowan, J. Brian Rutland, and Alston & Bird, LLP or their respective representative appeared at the subpoena hearing and counsel for respondent had the opportunity to question the individual or partnership regarding the completeness of their respective responses to respondent's subpoenas.
Based on mutual agreement of the parties, the subpoenas issued to Christopher Graham, Aaron Kowan, J. Brian Rutland, and Alston & Bird, LLP were considered complied with and the Court excused the witnesses. On September 13, 2022 Big Knoll Farms, LLC furnished a privilege log to respondent and filed a separate motion to quash, joined by petitioner, seeking to quash or modify respondent's subpoena. Mr. Lynn Fowler appeared as attorney for Big Knoll Farms, LLC at the September 14, 2022 remote hearing; however, no witness appeared for Big Knoll Farms, LLC in response to the subpoena. The parties were heard as to respondent's subpoena issued to Big Knoll Farms, LLC.
Considering the foregoing, it is
ORDERED that on the Court's own motion, this case is scheduled for a Washington, D.C., one-day special session to be conducted remotely at a time and date certain of 1:00 p.m. (EST) on September 22, 2022, for the purpose of a status hearing during which respondent's third-party document subpoena (Big Knoll Farms, LLC) may be returnable. Judge Christian Weiler shall preside at the above reference one-day special. The Court will issue a separate Notice of Remote Proceeding for the return of respondent's subpoena. It is further
ORDERED that respondent may file on or before September 21, 2022, a written response to the September 13, 2022 privilege log furnished by Big Knoll Farms, LLC and its motion to quash or modify respondent's subpoena. It is further
ORDERED that petitioner's August 17, 2022 motion to quash or modify the subpoenas directed to J. Brian Rutland, and Alston & Bird, LLP, respectively, are hereby denied as moot.