Opinion
12421-19
12-04-2023
LONGWOOD PRESERVE HOLDINGS, LLC, LONGWOOD PRESERVE INVESTORS, LLC, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ORDER TO SHOW CAUSE
Christian N. Weiler, Judge
This case is set for trial at a special session of the Court commencing on June 10, 2024, in Atlanta, Georgia.
On October 25, 2023, petitioner issued a subpoena duces tecum to Wells Fargo Bank, National Association (Inc.) (Wells Fargo). The subpoena ordered Wells Fargo, through its authorized representative, to appear before this Court at a remote hearing on November 15, 2023 and to furnish certain business records in its possession related to this case.
A remote hearing was held on November 15, 2023 before this Court; however no appearance or response has received from Wells Fargo to petitioner's subpoena.
Wells Fargo has not filed a motion to quash the subpoena, nor has it provided any defenses to the subpoena. On November 27, 2023, petitioner filed a Motion to Enforce Subpoena. In the motion, petitioner alleges to date, that Wells Fargo has not complied with its subpoena by producing responsive documents. In the motion, petitioner indicates how respondent does not opposes the granting of this motion.
Under the Tax Court Rules of Practice and Procedure, Rule 147, a party serving a subpoena may move for an Order of the Court compelling production or inspection of records. To the extent a recipient of the subpoena objects to the disclosure of information called for, that person may move for a protective order or seek to modify the subpoena.
Considering the foregoing, it is
ORDERED that petitioner's Motion to Enforce Subpoena, filed on November 27, 2023, is granted, in that we will issue an Order to Show Cause directed to Wells Fargo. It is further
ORDERED that on or before January 15, 2024, Well Fargo shall show cause why petitioner's subpoena should not be complied with. Wells Fargo may discharge this order to show cause by proof that it has produced the documents requested by petitioner in accordance with the subpoena served on October 25, 2023, or with an explanation for why it does not have possession, custody, or control of the requested documents. Wells Fargo is cautioned that a failure to adequately respond to this order may cause the Court to exercise its power to compel its deposition or hold it in contempt of court. See 26 U.S.C. sec. 7456(c).
It is further
ORDERED that the Clerk of Court shall serve this order on Wells Fargo, National Association (Inc.) through its registered agent for service of process, to c/o Corporation Service Company, Registered Agent 2 Sun Court, Suite 400, Peachtree Corners, GA 30092.