Opinion
24703-21
02-23-2023
NORTH DONALD LA PROPERTY, LLC, NORTH DONALD LA INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
On January 31, 2023, respondent filed a Motion to Calendar, requesting that the Court set this case for a two-week special session during March 2024; that the place of trial be changed from Birmingham, Alabama, to St. Louis, Missouri, or Houston, Texas; and that the parties be directed to submit a proposed pretrial scheduling order. By Order served February 2, 2023, we directed petitioner to file a response to the Motion. On February 21, 2023, petitioner filed an Objection stating that it will be unable to prepare adequately for a trial in March 2024 and reiterating its preference for Birmingham as the trial venue.
Given the potential for time-consuming discovery disputes, we will take petitioner at its word that scheduling a trial for March 2024 would afford it insufficient time to prepare. However, we expect the parties to be prepared for trial of this case no later than Fall 2024. Although we understand that petitioner's counsel may prefer Birmingham as the place for trial, a lengthy trial in Birmingham may be inconvenient because the Court lacks dedicated space there. Respondent represents that presentation of its case may require two weeks; it thus seems entirely possible that the trial as a whole may take four weeks.
It appears that many potential witnesses may reside in Georgia. We ask the parties to consider whether Atlanta (or another city in the Southeast where the Court has dedicated space) would be a reasonable venue for trial instead of Birmingham. Although the Court generally defers to individual taxpayers' requests for place of trial, the equities may differ where (as here) the taxpayer is a partnership with numerous investors residing in different locations.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Calendar, filed February 21, 2023, is denied without prejudice at this time. It is further
ORDERED that the parties shall file, on or before April 21, 2023, a status report addressing (among other things) their progress toward selection of a date and venue for trial consistent with this Order.