Opinion
12887-20
08-30-2021
Old Paris Landing Holdings, LLC, Midamerica Property Holdings, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge.
On November 4, 2020, petitioner filed the petition in this case asserting that it is the tax matters partner of Old Paris Landing Holdings, LLC with respect to Old Paris Landing Holdings, LLC's 2016 Form 1065 in paragraph 4 of the petition. On January 15, 2021, respondent filed the Answer, in which he admits paragraph 4. On February 26, 2021, petitioner filed a Motion for Partial Summary Judgment, in which petitioner asserts that, although respondent admitted petitioner is the tax matters partner of Old Paris Landing Holdings, LLC with respect to Old Paris Landing Holdings, LLC's 2016 Form 1065, respondent failed to admit key facts that raise a jurisdictional issue of whether petitioner was properly designated as the tax matters partner. In the Motion for Partial Summary Judgment petitioner asks the Court to enter an order determining that petitioner was properly designated as the tax matters partner of Old Paris Landing Holdings, LLC. Petitioner states in the motion that respondent does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that, on or before September 20, 2021, respondent shall file a response to petitioner's Motion for Partial Summary Judgment, in which he shall set forth and discuss fully his position as to whether petitioner was properly designated as Old Paris Landing Holdings, LLC's tax matters partner for Old Paris Landing Holdings, LLC's tax year ending December 31, 2016. It is further
ORDERED that, on or before September 20, 2021, the parties shall show cause why this case should not be dismissed for lack of jurisdiction.