Opinion
14370-17
12-04-2023
RONALD HEWRY VAN DEN HEUVEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redeterminations of deficiencies is before the Court on (1) respondent's Motion to Compel Production of Documents, filed November 18, 2020; (2) respondent's Motion to Compel Answers to Interrogatories, filed November 18, 2020; and (3) respondent's motion for an order to show cause, filed July 6, 2022.
By Order served May 22, 2023, the motions were assigned to me for disposition. By Order served May 25, 2023, the motions were set for hearing in Chicago, Illinois, on June 22, 2023. The motions were heard as scheduled. Counsel for respondent appeared at the hearing and argued in support of each motion. There was no appearance by or on behalf of petitioner.
Premises considered, giving due regard to the representations contained in each motion, considering the arguments presented by counsel at the hearing, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's Motion to Compel Answers to Interrogatories is denied. It is further
ORDERED that respondent's motion for an order to show cause is denied, without prejudice. It is further
ORDERED that respondent's Motion to Compel Production of Documents is granted to the extent that not later than December 29, 2023, petitioner must provide to respondent's counsel at the address shown in the motion copies of all documents referenced in the motion. It is further
ORDERED that so much of respondent's Motion to Compel Production of Documents that requests the imposition of sanctions is denied, without prejudice.
Although the Court is reluctant, at this time, to impose sanctions upon petitioner's possible failure to proceed as directed in this Order, petitioner is advised that such failure could result in the imposition of sanctions upon further motion by respondent.