Opinion
2210-20
06-14-2023
DARIUSZ J. NASIEK & SARA NASIEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
Respondent issued a subpoena duces tecum to RSC Topco Inc. and various other third-parties. On January 31, 2023, RSC Topco Inc. filed a Motion to Quash or Modify Subpoena of Non-Party RSC Topco Inc. On March 3, 2023, respondent filed his Response to Motion to Quash or Modify Subpoena of Non-Party RSC Topco Inc. and RSC Topco Inc. filed its reply on March 20, 2023.
This Court has held two remote hearings-one on February 1, 2023 and another on April 5, 2023-for the return of the third-party subpoenas duces tecum issued by respondent. It appears from respondent's Status Report filed on June 5, 2023, that with the exception of the subpoena duces tecum issued to RSC Topco Inc., all other outstanding subpoenas duces tecum have been complied with (or may be deemed complied with subject to certain conditions).
On June 5, 2023, RSC Topco Inc. filed its First Supplement to Motion to Quash or Modify Subpoena of Non-Party RSC Topco Inc. (supplemental motion). As noted in our May 4, 2023, Order, the Court is inclined to find respondent's subpoena duces tecum issued to RSC Topco Inc. to be "unreasonable, oppressive and unduly burdensome, in its current form." In RSC Topco Inc.'s supplemental motion, it highlights respondent's "unwillingness to accept any modifications to the [s]ubpoena as suggested by RSC [Topco Inc.]" and that "no compromise has been reached . . . regarding a mutual modification of the [s]ubpoena. "
Upon due consideration of the foregoing, it is
ORDERED that on or before June 30, 2023, respondent may file a response to RSC Topco Inc.'s First Supplement to Motion to Quash or Modify Subpoena of Non-Party RSC Topco Inc.