Opinion
13925-17
08-17-2022
LAKEPOINT LAND II, LLC, LAKEPOINT LAND GROUP, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial during the Court's Atlanta, Georgia trial session beginning on November 28, 2022. On August 10, 2022, respondent filed a Motion for Partial Summary Judgment, however, review of the motion reveals that the referenced attachment in the motion is missing. On the same date, respondent filed a second Motion for Partial Summary Judgment which appears to also have missing pages. On August 11, 2002 respondent filed a third Motion for Partial Summary Judgment in respondent's favor on the issue of whether respondent complied with I.R.C. § 6751(b)(1) with respect to penalties he determined for LakePoint Land II, LLC's 2013 and 2014 tax years. Submitted with the second motion is the Declaration by Catherine C. Brooks as Exhibit A.
Upon due consideration, it is
ORDERED that on or before September 2, 2022, petitioner shall file with the Court and serve on respondent a response to his Motion for Partial Summary Judgment. It is further
ORDERED that respondent's Motions for Partial Summary Judgment at Indices #41 and #42, are hereby deemed stricken from the Court's record in this case.