Opinion
7132-19 7138-19
03-02-2022
ESTATE OF MARY K. SAKIOKA, DECEASED, JEREMY T. SAKIOKA AND TRACI KIYAMA, EXECUTORS AND CO-TRUSTEES, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
Numerous documents have been identified in the amended and restated privilege log dated February 4, 2021, attached to petitioners' response, filed February 11, 2021(Docket Index #141) that embodies petitioners' objections to respondent's motion to compel production of documents, filed November 17, 2020. Each document listed on a privilege log is being withheld from production by petitioners who claim that the documents are protected from disclosure by various privileges and/or the work product doctrine.
Pursuant to I.R.C. section 7443A(b)(7), and in accordance with the provisions of the Order served February 2, 2022, it is
ORDERED that Special Trial Judge Adam B. Landy is assigned to conduct an in camera review of the above-referenced documents to determine whether each document is subject to any privilege or the work product doctrine as claimed, and if so, whether the claimed privilege or protection offered by the work product doctrine has been waived. In proceeding as directed in this Order and to assist in his review, Special Trial Judge Landy shall have (1) access to the Court's files and any other documents held by the trial judge relating to this consolidated case, and (2) the authority to manage and direct the scope and manner of the in camera review under the terms and conditions that he establishes.