Opinion
2337-20
03-11-2022
Owen D. David & Brittany D. David Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall, Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Charleston, West Virginia, is the place of trial.
On February 25, 2022, respondent filed a motion to compel responses to interrogatories and a motion to compel production of documents. On March 7, 2022, petitioners filed a response to respondent's motions to compel.
Upon due consideration, it is
ORDERED that respondent's motion to compel responses to interrogatories and motion to compel production of documents, both dated February 25, 2022, are granted in that petitioners shall, on or before March 14, 2022, (1) serve on counsel for respondent full, complete, and responsive answers, made under oath and in good faith, to each and every interrogatory served on petitioners on February 3, 2021, and (2) produce to counsel for respondent each and every document requested in respondent's request for production of documents served on petitioner on February 3, 2021, which are in their possession, custody, or control. It is further
ORDERED that in the event petitioners do not fully comply with the provisions of this order, they may be barred from introducing at trial any documents that they fail to produce to respondent in accordance with this order. 1