Opinion
12905-20
01-17-2023
CINDAT MANHATTAN HOTEL PORTFOLIO LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
This case is calendared for trial at the Court's New York City, New York, trial session scheduled to begin on February 27, 2023. On January 13, 2023, respondent filed a Motion to Compel Responses to Respondent's Second Set of Interrogatories. Respondent's Motion to Compel Responses to Respondent's Second Set of Interrogatories recites an extended history of petitioner's failure to respond to informal and formal recovery requests and asked the Court to order petitioner to answer the interrogatories, which were served on petitioner on December 9, 2022. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Compel Responses to Respondent's Second Set of Interrogatories, filed January 13, 2023, is granted in that on or before February 10, 2023, petitioner shall serve upon counsel for respondent complete and responsive answers, under oath, to respondent's second set of interrogatories. It is further
ORDERED that in the event petitioner does not fully comply with the provisions of this Order, this Court will consider imposing sanctions pursuant to Tax Court Rule 104, which sanctions may include dismissal of this case and entry of a decision against petitioner.