Opinion
7132-19 7138-19
04-13-2022
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 FOR IN CAMERA REVIEW
Adam B. Landy, Special Trial Judge.
By Order dated March 2, 2022, respondent's Motion to Compel Production of Documents, filed November 17, 2020, was assigned to the undersigned for disposition. Respondent's motion seeks the production of documents pursuant to Tax Court Rules 72(b) and 104(b). On February 11, 2021, petitioners filed a response to respondent's Motion to Compel Production of Documents. On February 23, 2021, respondent filed a motion for leave and lodged a reply to petitioners' response to the Motion to Compel Production of Documents. On March 11, 2021, petitioners filed a motion for leave and lodged a sur-reply to respondent's reply to petitioners' response to the Motion to Compel Production of Documents. On February 2, 2022, the Court granted each parties' motion for leave and ordered the Clerk of Court to file the parties' replies.
Respondent's motion includes petitioners' privilege log identifying 71 documents and petitioners' supplemental privilege log identifying 152 documents. All of the documents identified on the privilege logs have been withheld from production upon a claim that disclosure of the documents is protected by the attorney-client privilege, the work-product doctrine, the I.R.C. § 7525(a) privilege, or a combination thereof.
In accordance with procedures contemplated in the above-referenced Order, and pursuant to an April 5, 2022, conference call with the parties, it is
ORDERED that, on or before April 22, 2022, petitioners shall submit for in camera review all documents identified in the above-referenced privilege logs. The documents shall be submitted to the Court both via electronic media and in a double-sealed enclosure marked, "Documents Submitted Under Seal - To Be Opened By Special Trial Judge Adam B. Landy". The enclosure containing the sealed documents shall be attached to a document styled "Response to Order for In Camera Review", a copy of which, without attachment, is to be served upon respondent. Petitioners shall also submit an index identifying the individuals listed as "sender, recipient, or copied" on the documents on the privilege logs and stating their relationship to the decedent and petitioners. It is further
ORDERED that the documents so submitted by petitioners shall remain under seal until further order of the Court. It is further
ORDERED that, on or before April 29, 2022, respondent may file a status report providing his views on the characterization of the relationship between petitioners and the individuals listed on petitioners' index.