Opinion
17076-21
02-23-2023
J L MINERALS, LLC, BEASLEY TIMBER MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On February 21, 2023, petitioner J L Minerals, LLC, Beasley Timber Management LLC, Tax Matters Partner (J L Minerals) filed a motion to shift the burden of proof. [Doc. 290.] We will direct the Commissioner to file a response. Accordingly, it is
ORDERED that, on or before February 24, 2023, the Commissioner shall file a response to J L Minerals' motion to shift the burden of proof.