Opinion
11217-20 35383-21
09-22-2023
GERDA KHOUW, DONOR, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On September 15, 2023, respondent filed a motion asking the Court to determine that Respondent's Proposed Trial Exhibit 10 (Doc. 158 in Docket No. 11217-20, Doc. 151 in Docket Number 35383-21) was not protected by attorney-client privilege. The exhibit was prepared by Grant Heller of Pioneer Wealth Partners.
The Court desires the views of petitioner and Pioneer Wealth Partners regarding the motion.
It is appropriate to seal exhibit until the Court resolves whether the exhibit is protected by attorney-client privilege.
Given the foregoing, it is
ORDERED that respondent's Motion for Determination of Privilege Claim Pursuant to Fed R. Civ. P. 26(b)(5)(B) and Respondent's Proposed Trial Exhibits are sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that the Clerk of the Court shall detach Respondent's Proposed Trial Exhibit 10 (pages 34 to 46), file it as a separate docket entry in the Court's records as of September 15, 2023. It is further
ORDERED that Respondent's Proposed Trial Exhibit 10 is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that respondent shall, on or before September 26, 2023, file Amended Proposed Trial Exhibits, that exclude Respondent's Proposed Trial Exhibit 10. It is further
ORDERED that petitioner and Pioneer Wealth Partners shall, on or before
September 26, 2023, file responses to respondent's Motion for Determination of Privilege Claim. Pioneer Wealth Partners shall file its response with the Court by emailing it to the Chambers of the Undersigned at melissa.jewett.reyes@ustaxcourt.gov. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of respondent's Motion for Determination of Privilege Claim Pursuant to Fed R. Civ. P. 26(b)(5)(B) on Pioneer Wealth Partners, LLC, c/o Caroline Rule, Kostelanetz LLP, 7 World Trade Center, 34th Floor, New York, New York 10007 and electronically upon CRule@kflaw.com.