Opinion
23639-13
11-21-2022
THOMAS GERARD REITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
By Order dated October 20, 2022, docket entry 60, this case is calendared for trial at the remote session of the Court scheduled to commence December 5, 2022.
Pending before the Court are the following Motions filed by respondent: (1) a Motion for Default Judgment and Entry of Decision Under Tax Court Rule 123, filed September 14, 2015, docket entry 19; (2) a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed September 28, 2022, docket entry 56; (3) a Motion in Limine, filed October 17, 2022, docket entry 58; (4) a Motion to Compel Responses to Interrogatories, filed October 21, 2022, docket entry 64; and (5) a Motion to Compel Production of Documents, filed October 21, 2022, docket entry 65.
On September 14, 2015, docket entry 20, the Court issued an Order to Show Cause directing petitioner, on or before October 14, 2015, to show cause, in writing, why respondent's Motion for Default Judgment should not be granted. By Order dated September 13, 2022, docket entry 54, respondent's Motion for Default Judgment Pursuant to Rule 123, filed September 14, 2015, docket entry 19, was taken under advisement. The Court will discharge the September 14, 2015, Order to Show Cause and deny as moot respondent's Motion for Default Judgment and Entry of Decision Under Tax Court Rule 123.
On November 15, 2022, docket entry 68, the Court issued an Order to Show Cause directing petitioner, on or before December 2, 2022, to file a response showing cause why respondent's Motion to Compel Responses to Interrogatories and Motion to Compel Production of Documents, filed October 21, 2022, docket entries 64 and 65, respectively, should not be granted and why this Court should not issue an order compelling petitioner to respond to all interrogatories posed and produce all documents requested. The Court will discharge the November 15, 2022, Order to Show Cause, and deny as moot respondent's Motion to Compel Responses to Interrogatories and Motion to Compel Production of Documents, filed October 21, 2022, docket entries 64 and 65, respectively.
On November 17, 2022, docket entry 69, the parties submitted a Proposed Stipulated Decision for the Court's review. The Court will accept and enter the parties' Stipulated Decision.
After due consideration, and for cause, it is
ORDERED that respondent's Motion for Default Judgment and Entry of Decision Under Tax Court Rule 123, filed September 14, 2015, docket entry 19, previously taken under advisement, is denied as moot. It is further
ORDERED that the Court's September 14, 2015, Order to Show Cause, docket entry 20, is hereby discharged. It is further
ORDERED that respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed September 28, 2022, docket entry 56, is denied as moot. It is further
ORDERED that respondent's Motion in Limine, filed October 17, 2022, docket entry 58, is denied as moot. It is further
ORDERED that respondent's Motion to Compel Responses to Interrogatories filed October 21, 2022, docket entry 64, is denied as moot. It is further
ORDERED that respondent's Motion to Compel Production of Documents, filed October 21, 2022, docket entry 65, is denied as moot. It is further
ORDERED that the Court's November 15, 2022, Order to Show Cause, docket entry 68, is hereby discharged.