Opinion
12421-19
11-05-2021
Longwood Preserve Holdings, LLC, Longwood Preserve Investors, LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Christian N. Weiler Judge
On November 3, 2020, petitioner filed a motion to stay proceedings pending a decision of the Eleventh Circuit Court of Appeals in Hewitt v. Commissioner, No. 20-13700. By Order dated February 17, 2021, this Court granted petitioner's motion to stay proceedings pending the Eleventh Circuit's decision in Hewitt and held the parties' cross motions for partial summary judgment in abeyance.
On March 12, 2021, the parties filed a joint motion to partially lift stay of proceedings for the limited purpose of allowing the parties' experts to perform a site visit. By Order dated March 22, 2021, this Court granted the parties' motion.
On October 25, 2021, respondent filed a motion to stay proceedings. Respondent's counsel contacted the Court on or about October 26, 2021, to inform the Court that the motion is incorrectly titled. Respondent's motion seeks to partially lift the Court's February 17, 2021, Order to stay proceedings for the limited purpose of allowing the parties to continue to develop the applicability of the penalties at issue in the case, including allowing respondent to file a motion for partial summary judgment on the issue of respondent's compliance with I.R.C. section 6751(b). In consideration of the foregoing, it is
ORDERED that respondent's motion to stay proceedings (Index #44), is recharacterized as respondent's motion to partially lift stay of proceedings. It is further
ORDERED that on or before November 30, 2021, petitioner shall file an objection or response to respondent's motion to partially lift stay of proceedings.