Opinion
272-18
08-13-2024
LONTRAC ENTERPRISES, LLC, LONTRAC INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is set for trial at the Court's Atlanta, Georgia special session, which is scheduled to begin September 23, 2024. Petitioner, Lontrac Investors, LLC, the Tax Matters Partner for Lontrac Enterprises, LLC (Lontrac), filed a motion to compel production of documents on September 14, 2023. [Doc. 91.] On February 22, 2024, we denied the relief requested in the motion except in two regards: (1) Lontrac's request for an unredacted version of an "Examination Plan Issue Leadsheet," and (2) its request for an unredacted version of an unmailed letter with accompanying notes from the revenue agent. [Doc. 91 at 12-13, 36-37.] The Commissioner objected that both requests sought material subject to the deliberative process privilege [Doc. 97 at 15-16], and we accordingly held the motion in abeyance to review the documents in camera. [Doc. 109 at 4; Doc. 188.]
We have completed our in camera review and determine that the documents fall within the scope of the deliberative process privilege. We thus will deny Lontrac's motion to compel with respect to the two points remaining previously unresolved. Accordingly, it is
ORDERED that Lontrac's motion to compel production of documents, filed September 14, 2023 [Doc. 91] is denied as it relates to the remaining issues.