Opinion
18246-19
07-21-2022
CHRISTOPHER KINNEY & KATHRYN KINNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case was on the Court's October 19, 2020 trial calendar for New York City. The ownership of a company named Inter-County Automotive, Inc. during 2013 is a key issue. Both parties believe that records essential to the resolution of this issue are within the custody or control of Mr. George Coppolino. On April 18, 2022 respondent served Mr. Coppolino with a subpoena duces tecum seeking the records. Respondent eventually moved for a remote hearing to compel their production.
Mr. Coppolino did not appear at that hearing, and has produced no records. He did not respond with a motion to quash, but instead responded by stating that Inter-County was not in business after 2012 and that maybe its accountant would have its records. This is a striking response, inasmuch as petitioners allege they sold the business to Mr. Coppolino on December 31, 2012, and respondent's records show that Inter-County filed a return for the 2013 tax year that reported gross receipts -- albeit in an amount so low that respondent allegedly used the firm's bank records to determine a deficiency of more than $500,000 for that very tax year.
Respondent has now moved to enforce the subpoena. It is therefore
ORDERED that on or before August 22, 2022 Mr. George Coppollino show cause why respondent's motion should not be granted. He may discharge this order by proof that he has produced the documents requested by respondent in accordance with the subpoena served on April 18, 2022, or with an explanation for why he does not have access to records allegedly in the control of his company's accountant. Mr. Coppolino is cautioned that a failure to adequately respond to this order may cause the Court to exercise its power to compel his deposition or hold him in contempt of court. It is also
ORDERED that the Clerk of Court shall serve this order on Mr. George Coppolino at 1321137th Street, College Point, NY 11356. It is also
ORDERED that the Clerk of Court shall serve this order on Mr. Nick Kokis (as attorney for Mr. Coppolino) at 31-19 Newtown Avenue, Suite 901, Astoria, NY 11102.