Opinion
11814-19
09-13-2022
OCONEE LANDING PROPERTY, LLC, OCONEE LANDING INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On August 30, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). Respondent appended to the Motion a draft Second Supplemental Stipulation of Facts with attached exhibits. Respondent represents that petitioner seeks to reserve "lack of foundation" objections to approximately 280 of the 337 proposed documentary exhibits. Petitioner appears to concede that all 280 documentary exhibits in question are authentic. Respondent requests that petitioner explain the legal basis for these "lack of foundation" objections.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
On September 8, 2022, the Court held an informal conference call with the parties to discuss the Motion. Before the conference call petitioner filed a preliminary response to the Motion, asking that it be permitted to file a supplemental response after the conference call. During the conference call, we indicated that both parties would be permitted to file supplemental memoranda, within 14 days, regarding the matters addressed in respondent's Rule 91(f) Motion and discussed during the conference call.
Upon due consideration, it is
ORDERED that petitioner may file, by September 23, 2022, a supplemental response to respondent's Rule 91(f) Motion. It is further
ORDERED that respondent may file, by September 23, 2022, a supplemental memorandum in support of his Rule 91(f) Motion.