Opinion
13605-22
09-10-2024
ROBBY L. LARMON & BRANDI N. LARMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
This case will be tried at the Tax Court's trial session in San Antonio beginning September 30, 2024. On August 20, 2024, the Commissioner lodged a "Motion to Compel Production of Documents" (Doc. 44). As the motion shows, the documents that the Commissioner seeks are plainly relevant to the issues that petitioner has raised in this case. (See also Doc. 47.)
On August 22, 2024, we ordered (see Doc. 45) that the Clerk of the Court should file the motion to compel and that Robby L. and Brandi N. Larmon must file a response to the motion to compel no later than September 6, 2024. No response has been filed. (Mr. Larmon elected electronic service of Court filings, so we assume he had immediate access to the motion and our order, and that a filing made by him on or before September 6 would have been received by the Court on that day.) Therefore, on the basis of the merits of the motion and on the basis of petitioners' non-response, which we deem a waiver of any objection, it is
ORDERED that the Commissioner's "Motion to Compel Production of Documents" (Doc. 44) is hereby granted, and that the Larmons shall cause to be delivered to Commissioner's counsel immediately--and in any event no later than September 20, 2024--all of the documents in their possession, custody, or control that are responsive to the requests in the Commissioner's request for production of documents (Doc. 44, Ex. A).