Opinion
4313-20 28048-21 32885-21 32909-21
03-23-2023
HANK RISAN, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
The lowest numbered of these consolidated cases was on the Court's October 25, 2021 trial calendar for San Francisco, California. We have since consolidated all four and added them to our May 1, 2023 San Francisco trial calendar. on March 6, 2023 respondent moved to compel answers to interrogatories and production of documents. Both motions seek clearly discoverable information; and petitioners have failed to respond to them. It is therefore
ORDERED that respondent's March 6, 2023 motion to compel responses to his interrogatories is granted, and petitioners shall, on or before April 7, 2023 serve on counsel for respondent complete responses to those interrogatories served on them on February 1, 2023. It is also
ORDERED that respondent's motion to compel production of documents is granted, and petitioners shall, on or before April 7, 2023 serve on counsel for respondent those documents requested in respondent's request for the production of documents served on them on February 6, 2023. It is also
ORDERED that if petitioners do not fully comply with the provisions of this order, the Court may impose sanctions under Tax Court Rule 104, which may include dismissal of these cases and entry of decisions against petitioners.