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Faulk v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2022
No. 2407-19 (U.S.T.C. Sep. 23, 2022)

Opinion

2407-19 8508-20

09-23-2022

HAROLD FAULK A.K.A. HAROLD C. FAULK, SHARON RIVENSON-MARK, TEMPORARY GUARDIAN, ET AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

In these consolidated cases, petitioners have filed eleven motions to enforce subpoenas, each with a supporting affidavit as to service of the subpoena. However, as to two of the motions--concerning Boasso America Corporation (Doc. 36 in No. 2407-19 and Doc. 38 in No. 8508-20), and concerning RSBN Trucking LLC (Doc. 42 in No. 2407-19 and Doc. 44 in No. 8508-20)--the affidavit asserts non-service of the subpoena and states that "service cannot be reasonably effected". It is therefore

ORDERED that the motions as to Boasso America Corporation and RSBN Trucking LLC are denied. That denial is without prejudice to petitioners' renewing the motions with a showing of proper service of the subpoena or with an explanation of how the Court might otherwise grant the requested relief.


Summaries of

Faulk v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2022
No. 2407-19 (U.S.T.C. Sep. 23, 2022)
Case details for

Faulk v. Comm'r of Internal Revenue

Case Details

Full title:HAROLD FAULK A.K.A. HAROLD C. FAULK, SHARON RIVENSON-MARK, TEMPORARY…

Court:United States Tax Court

Date published: Sep 23, 2022

Citations

No. 2407-19 (U.S.T.C. Sep. 23, 2022)