Opinion
20727-21
04-20-2023
MATTOCK HOLDINGS, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. Petitioner moved for partial summary judgment in August last year on the issue of whether respondent could rely on Notice 2017-10 to apply penalties and narrow defenses. We let things lie for several months because the Court was considering that issue in another case. The Court released its opinion in that case in November, and we did indeed hold that Notice 2017-10 was invalid. See Green Valley Investors, LLC v. Commissioner, 159 T.C. No. 5 (Nov. 9, 2022) at 23. We then gave both parties in this case a chance to brief the issue in light of Green Valley. Respondent recognized that Green Valley controlled, but asked us to wait to see if his motion for reconsideration in Green Valley would be granted. We recently checked the docket and learned that that motion had been denied.
Petitioner made an additional good point in his reply memorandum-a request that its motion incorporate by reference the Court's reasoning in Green Valley. We think it would be grossly inefficient to require either party to resubmit their motion papers to raise and refute arguments that the Court has so recently considered, so we specifically note that the arguments that they have made on this motion are both those made in their papers in this case, and those that the parties made in the summary-judgment motion that we ruled on in Green Valley.
It is therefore ORDERED that petitioner's August 4, 2022 motion for partial summary judgment is granted.
The Court will contact the parties to set up a pretrial conference.