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Clovis Chadmar Partners, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 11903-18 (U.S.T.C. Aug. 5, 2022)

Opinion

11903-18

08-05-2022

CLOVIS CHADMAR PARTNERS, LLC, CHARLES R. LANDE, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

MARY ANN COHEN JUDGE

The petition in this case was filed on June 14, 2018. By December 12, 2019, it was set for trial four times; each time it was continued on representations of the parties about the desirability of consolidating cases for later years and/or discussions concerning settlement. Beginning March 26, 2020, the Court ordered status reports advising the Court of the progress made toward resolution of the issues in the consolidated cases.

On November 20, 2020, respondent filed a Motion for Leave to File First Amendment to Answer in this case and lodged the accompanying First Amendment to Answer. Petitioner's Objection to Motion for Leave to File First Amendment to Answer was filed January 21, 2021. The last status reports were filed separately on April 14, 2022. Petitioner's Status Report complied with the Court's original Order as to content. Petitioner's Status Report stated that the parties are still engaged in settlement discussions, estimated three days for trial, and identified only one possible witness. Respondent's Status Report recounted the history of the case and stated that "If the parties do not resolve the issues in these cases over the next month, respondent plans to request a conference call with the Court to discuss possible trial dates." No further reports to the Court have been received.

Over the months that counsel has been discussing the consolidated cases, it seems that all issues, including those raised by respondent's proposed First Amendment to Answer and the reasons that petitioner objects, would have been explored. It thus does not appear that petitioner would be surprised or substantially prejudiced or need discovery or delays if the motion were granted and the consolidated cases set for trial. If indeed only one witness may be called, the parties should be able at this point to execute a complete stipulation and perhaps submit the consolidated cases for decision fully stipulated. Petitioner's objections to the amended answer based on the merits of respondent's allegations are best evaluated by the parties and not by the Court at this stage. The Trial Judge, if trial is necessary, will be better able to decide disputes concerning burden of proof of issues raised by the First Amendment to Answer.

The time has come to move the consolidated cases to trial. Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Leave to File First Amendment to Answer filed November 20, 2020, is granted, and the First Amendment to Answer is filed as of the date of this Order.


Summaries of

Clovis Chadmar Partners, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 11903-18 (U.S.T.C. Aug. 5, 2022)
Case details for

Clovis Chadmar Partners, LLC v. Comm'r of Internal Revenue

Case Details

Full title:CLOVIS CHADMAR PARTNERS, LLC, CHARLES R. LANDE, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 11903-18 (U.S.T.C. Aug. 5, 2022)