Opinion
17379-19 17380-19 17381-19 17382-19
05-25-2023
GREEN VALLEY INVESTORS, LLC BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial at a special trial session of the Court, beginning on November 13, 2023, in Winston-Salem, North Carolina. On May 23, 2023, respondent filed a Motion for Document Subpoena Hearing, requesting that this case be calendared for a remote hearing to enable respondent to issue a subpoena for documents returnable at that hearing. At the time of the filing of this motion, respondent represented that petitioners are in opposition to certain aspects of the motion.
The Court has scheduled a special remote hearing session (on Zoomgov.com) each Wednesday specifically for the return of third-party document subpoenas. We will add this case to the Court's Wednesday, July 12, 2023, session.
In consideration of the foregoing, it is ORDERED that respondent's Motion for Document Subpoena Hearing is granted. It is further
ORDERED that this case is calendared for hearing at a special Washington, D.C., session of the Court to be conducted remotely (via Zoomgov.com) at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, July 12, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled, and the subpoenaed party's attendance will not be required. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain instructions on how to participate in the above- referenced remote proceeding. It is further
ORDERED that, no later than July 10, 2023, respondent shall file a status report advising the Court whether all third parties have complied with all subpoenas and whether or not a remote hearing is still necessary.
The undersigned Judge will preside at the above-referenced hearing.
The parties' attention is directed to Tax Court Rule 147 and the procedure set forth therein, should petitioner (or a third party) seek to challenge respondent's subpoenas being issued and returnable to the Court on July 12, 2023.