Opinion
11814-19
09-07-2022
OCONEE LANDING PROPERTY, LLC, OCONEE LANDING INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case, currently calendared for a special trial session in Atlanta, Georgia, beginning November 14, 2022, involves a charitable contribution deduction claimed by Oconee Landing Property, LLC (Oconee), for a conservation easement. By Order served November 24, 2021, we granted motions by the Internal Revenue Service (IRS or respondent) to compel the depositions of non-party witnesses Thomas F. Wingard and Martin H. Van Sant, who prepared the appraisal supporting the value that petitioner placed on the easement. Messrs. Wingard and Van Sant were represented by counsel during their depositions. When they were asked any questions referring to "syndicated conservation easements," their counsel invoked their Fifth Amendment privilege against self-incrimination and instructed them not to answer.
On July 29, 2022, respondent moved to compel Messrs. Wingard and Van Sant to answer the questions as to which these claims of privilege had been made. On August 12, 2022, the Court held an informal conference call with the parties and deponents' counsel to discuss the motions. Following the conference call, we directed respondent to issue to Messrs. Wingard and Van Sant, by August 26, 2011, up to 45 written questions in lieu of the Court's ordering of a second round of depositions. We directed Messrs. Wingard and Van Sant to answer these questions under penalties of perjury within 14 days of their counsel's receipt of the written questions.
According to petitioner, deponents' counsel subsequently sent a letter to respondent's counsel requesting that respondent: (1) advise whether Messrs. Wingard and Van Sant are the subjects or targets of an ongoing criminal investigation, (2) take steps to ensure that Messrs. Wingard and Van Sant are granted immunity from prosecution relating to their testimony in this case, or (3) enter a stipulation granting Messrs. Wingard and Van Sant immunity. According to petitioner, respondent's counsel declined these requests and served the 45 questions.
On September 2, 2022, petitioner filed a Motion to Compel Immunization of Third-Party Witnesses. In his Motion petitioner asks that the Court compel respondent to grant immunity to Messrs. Wingard and Van Sant or (alternatively) that the Court itself grant such immunity on its own "inherent authority."
Upon due consideration, it is
ORDERED that respondent shall file, on September 21, 2022, a response to petitioner's Motion to Compel Immunization of Third-Party Witnesses.