Opinion
14273-17
03-29-2022
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
On October 22, 2021, by written motion, counsel for petitioner, namely Anson H. Asbury, Brian Gardner and Andrew R. Vazquez (collectively "Counsel") sought to withdraw from representation of petitioner in this matter. Both petitioner and respondent filed objections to Counsel's motion to withdraw, on November 23, 2021, and November 24, 2021, respectively. Counsel's motion to withdraw remains pending.
On January 11, 2022, the Court held a status call with counsel of record for the parties, including Mr. James M. Adams, managing director of Big K Management, LLC, and manager of Big K, LLC and Buckelew Farm, LLC. At the request of Mr. Adams, the Court allowed additional time for petitioner to find substitute counsel. On February 18, 2022, the Court held a second status call with counsel of record for the parties, again including Mr. James M. Adams, managing director of Big K Management, LLC, and manager of Big K, LLC and Buckelew Farm, LLC. Among other things, the Court and the parties discussed petitioner's search for substitute counsel and respondent's desire to conduct a deposition of the tax matters partner in May 2022 and to hold a trial in the fall of this year.
By order served on February 22, 2022, the Court directed petitioner, through its tax matter partner, and/or Mr. Adams, managing director of Big K Management, LLC, and manager of Big K, LLC and Buckelew Farm, LLC, to file a status report updating the Court as to its efforts in finding substitute counsel of record and readiness to proceed in this matter. On March 17, 2022, Mr. James M. Adams, managing director of Big K Management, LLC, and manager of Big K, LLC and Buckelew Farm, LLC filed his status report, indicating new counsel has been retained, and petitioner withdraws its objection to counsel's motion to withdraw
Also currently pending is respondent's motion to compel the deposition of Buckelew Farm, LLC, in which petitioner, through its tax matters partner, filed an objection requesting that the Court delay ruling on respondent's motion to compel until after petitioner's legal representation is resolved and petitioner is able to have counsel prepare and submit an opposition to said motion to compel. On March 21, 2022, Jeffrey S. Reed, entered an appearance as counsel for petitioner in this case.
Considering the foregoing, it is
ORDERED that on or before April 8, 2022, respondent shall advise the Court as to whether he continues or withdraws his objection to counsel's motion to withdraw, in light of Mr. Reed's entry of appearance as counsel for petitioner in this case. It is further
ORDERED that on or before April 15, 2022, petitioner may file a supplemental objection or response to respondent's motion to compel the deposition of non-party witness Buckelew Farm, LLC. It is further
ORDERED that on or before April 29, 2022, the parties shall file a status report (jointly if possible, otherwise separately) expressing their views as to the conduct of further proceedings in this case.