Opinion
6783-18
11-09-2021
Lundy Nath & Tanya Nath Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's February 14, 2022, San Francisco, California trial session. On November 5, 2021, the Commissioner filed a motion to compel production of documents and a motion to compel responses to interrogatories. The Naths' responses to the underlying discovery are overdue. If a party fails to respond to discovery, the Court may, among other things, prohibit that party from introducing into evidence materials that would have been responsive to the discovery. Rule 104(c) (2), Tax Court Rules of Practice & Procedure. Before taking any such action, we will provide petitioners an opportunity to respond to the outstanding discovery and respond to the Commissioner's motion. Accordingly, it is
ORDERED that petitioners shall file a response to the Commissioner's motion to compel production of documents by December 3, 2021. It is further
ORDERED that petitioners shall file a response to the Commissioner's motion to compel responses to interrogatories by December 3, 2021.