Opinion
17379-19 17380-19 17381-19 17382-19
09-13-2023
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On September 11, 2023, respondent filed a Motion to Compel Production of documents pursuant to Tax Court Rules 72(b)(2) and 104(b), requesting that the Court enter an order compelling petitioners to: (a) produce to the undersigned, for inspection and copying documents responsive to requests numbers 3-6, 8-12, 15, 16, and 17 of respondent's Second Request for Production of Documents served on petitioners on June 2, 2022, until production for each of the above requests is complete; and, (b) provide such other relief requested in the Motion with respect to Respondent's Requests Numbers 3-6, 8-12, 15, 16, and 17.
Also on September 11, 2023, petitioners filed a Motion to Compel Discovery Responses from respondent which asks the Court to enter an order compelling respondent to produce the information sought in petitioners' First Set of Interrogatories (Interrogatories 3, 5, 6, and 8) and the documents sought in petitioners' Second Request for Production of Documents (Requests 1-3 and 5-34) within 5 days of such order.
Without prejudging the motions, the Court observes that these discovery requests appear to be reasonable. If there is no valid objection to the discovery requests, the parties should immediately respond and produce the requested information. If these requests are objectionable or the motions should be denied in whole or in part for any other reason, then the parties should so advise the Court.
To enable the Court to resolve the discovery dispute, it is
ORDERED that on or before October 3, 2023, petitioners shall file a response to respondent's Motion to Compel Production of Documents (Index 259). It is further
ORDERED that on or before October 3, 2023, respondent shall file a response to petitioners' Motion to Compel Discovery (Index 261).