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Mattock Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 17, 2024
No. 20727-21 (U.S.T.C. Sep. 17, 2024)

Opinion

20727-21

09-17-2024

MATTOCK HOLDINGS, LLC, ORNSTEIN-SCHULER, 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, scheduled to commence on February 3, 2025. The case is now before the Court on the Commissioner's three unopposed motions for document subpoena hearing, filed September 16, 2024. Upon due consideration, it is hereby

ORDERED that the Commissioner's motion for document subpoena [Doc. 86] filed September 16, 2024, is granted. It is further

ORDERED that the Commissioner's motion for document subpoena [Doc. 87] filed September 16, 2024, is granted. It is further

ORDERED that the Commissioner's motion for document subpoena [Doc. 88] filed September 16, 2024, is granted. It is further

ORDERED that this case is scheduled for hearing on the status of the case at the Court's December 18, 2024, Washington, DC, special hearing session to be conducted remotely at a date and time certain of 1:00 p.m. (Eastern Time) on Wednesday, December 18, 2024, at which any third-party subpoenas may be returnable. It is further

ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that, no later than December 16, 2024, the Commissioner shall file a status report advising the Court whether the third-parties have complied with the subpoenas and a hearing is no longer necessary.

Special Trial Judge Fried will preside at the above-referenced hearing as previously assigned by the Chief Judge.


Summaries of

Mattock Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 17, 2024
No. 20727-21 (U.S.T.C. Sep. 17, 2024)
Case details for

Mattock Holdings, LLC v. Comm'r of Internal Revenue

Case Details

Full title:MATTOCK HOLDINGS, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Sep 17, 2024

Citations

No. 20727-21 (U.S.T.C. Sep. 17, 2024)