Opinion
2407-19 8508-20
02-23-2023
HARRY FAULK A.K.A. HAROLD C. FAULK, SHARON RIVENSON-MARK, TEMPORARY ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISCHARGE AS TO THIRD PARTY MEEKER EQUIPMENT COMPANY
David Gustafson, Judge.
These are two consolidated cases in the United States Tax Court. (We cite documents as they appear in Docket No. 2407-19.) Petitioner served in June 2022 a subpoena duces tecum on Meeker Equipment Company (which we refer to here as "the Third Party"), and in August 2022 served on the Third Party a "Motion to Enforce Subpoena". Petitioner alleged that the Third Party made no response to the subpoena or the motion. We then issued to the Third Party an "Order to Show Cause". Petitioner alleges that the Third Party did respond to the document request that was the subject of the subpoena (and of the motion to enforce, and of our Order to Show Cause). Petitioner states that our Order to Show Cause should be discharged, and that respondent does not object. It is
ORDERED that the motion to enforce subpoena (Doc. 39) is denied as moot, that our Order to Show Cause (Doc. 55) is discharged, and that the Third Party is not required to make any further filing or appearance in this case. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this order on the Third Party, at the address appearing on the subpoena (Exhibit A to Doc. 52).