Opinion
12235-20 12249-20
12-06-2023
JACKSON CROSSROADS LLC, GREENCONE INVESTMENTS LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
These cases are set for trial at a special session of the Court commencing on January 8, 2024, in Atlanta Georgia. On November 20, 2023, petitioner filed a Motion for Protective Order, seeking an order of this Court protecting all non-managing members of Jackson Crossroads, LLC and Long Branch Investments, LLC, including their tax advisor or CPA, from appearing and testifying at trial of these cases. On December 5, 2023, a pretrial conference call between the parties and the Court was held. During the conference, respondent's counsel indicated that some (but not all) non-managing members were being subpoenaed for records and/or trial testimony.
In light of our prior decisions in Murfam Enterprises LLC v. Commissioner T.C. Memo. 2023-73 and Mill Rd. Henry, LLC v. Commissioner, T.C. Memo. 2023-172 and the nature of these proceedings as being TEFRA partnership-item proceedings, the Court is interested to know what relevant testimony, if any, can a non-managing member (and their tax advisor) furnish in these proceedings.
Considering the foregoing, it is
ORDERED that on or before December 19, 2023, respondent shall file a response to petitioner's Motion for Protective Order.