Opinion
3160-19 3161-19 5065-19
03-29-2023
EDWARD V. HOLMAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
These consolidated cases are calendared for trial on the Court's June 12, 2023, Little Rock, Arkansas trial session. On March 22, 2023, respondent filed a Motion to Compel Production of Documents. Without prejudging the motion, the Court observes that these discovery requests appear to be reasonable. If petitioner has no valid objection to the discovery requests, petitioner should immediately respond and produce the requested information. Tax Court Rule 72 requires a party to make a reasonable inquiry and obtain documents in the possession, custody or control of the party on whom the request is served. This Rule has been interpreted to include those files of petitioner in the possession of his attorney, accountant or other agent. Rosenfeld v. Commissioner, 82 T.C 105, 116 (1984). If these requests are objectionable or the motion should be denied in whole or in part for any other reason, petitioner should so advise the Court in writing.
To enable the Court to resolve the discovery dispute, it is
ORDERED that on or before April 24, 2023, petitioner shall file with the Court and serve on counsel for respondent a response to respondent's above-referenced motion. It is further
ORDERED that a video status conference (on Microsoft Teams) with the Court and the parties herein is set for April 26, 2023, at 12:00p.m. (EST) to discuss trial preparation of these matters. The Court will separately furnish counsel for the parties' dial-in information for the video status conference, and if counsel for the parties is unavailable at this scheduled time, counsel is to notify my Chambers by calling (202) 521-0649 as soon as possible.