Opinion
19072-18
03-10-2022
Harbor Square, LLC, Ossining Realty Associates, LLC, A Partner Other Than the Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
A "Joint Status Report" (Doc. 21) was filed March 7, 2022, reporting that "[t]he parties have reached a basis of settlement that resolves all issues in the case". It bears the signatures of counsel for petitioner and respondent. It appears, however, that the electronic filing of the report was characterized as having been filed by petitioner and respondent and Ginsburg Development Companies, the tax matters partner of the subject partnership, Harbor Square LLC; but the status report bears no signature for Ginsburg. Moreover, while the Court's record shows Ginsburg's "Service preference" as "Paper", the status report includes no certificate of service showing service on Ginsburg. As we noted in our order (Doc. 9) of June 8, 2020, "the tax matters partner is charged with the responsibility for keeping each partner fully informed of the proceedings," It is
ORDERED that, no later than March 21, 2022, the relevant party or parties shall file a supplement to their status report that indicates whether Ginsburg Development Companies was correctly characterized as filing that "Joint Status Report" along with petitioner and respondent. If not, then petitioner and respondent should file a certificate showing service of the status report on Ginsburg (and Ginsburg should be served with any future filings that it has not joined in filing). 1