Opinion
17379-19
11-01-2023
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
These consolidated cases as set for trial at a special session of the Court commencing on November 13, 2023 in Winston-Salem, North Carolina. On September 19, 2023, respondent filed two motions to enforce subpoenas issued to Martin H. Van Sant and Thomas F. Wingard. The Court granted the motions, in that, it issued an Order to Show Cause on September 19, 2023, directing Messrs. Van Sant and Wingard to show cause on or before October 10, 2023, as to why respondent's motion should not be granted. To date, no response from Messrs. Van Sant and Wingard to the show cause order has been received.
Considering the foregoing, it is
ORDERED that on or before November 7, 2023, respondent is to file a status report, indicating whether or not adequate responses have been received from Messrs. Van Sant and Wingard to his subpoenas and the Court's show cause order served on September 19, 2023, can be discharged by the Court, or whether a contradictory hearing on respondent's Motions to Enforce Subpoenas during the Court's special trial session is necessary. It is further
ORDERED that the Clerk of Court shall serve this order on Martin H. Van Sant at 1022 State Street, Building Two, Caycee, SC 29033. It is further
ORDERED that the Clerk of Court shall serve this order on Thomas F. Wingard at 2711 Middleburg Drive, Suite 207, Columbia, SC 29204. It is further
ORDERED that the Clerk of Court shall serve this order on Frank Agostino and Jeffrey Dirmann (as attorneys for Mr. Van Sant and Mr. Wingard) at 14 Washington Place, Hackensack, N.J. 07601.