Opinion
3714-20
09-25-2023
ALBERT ROSSINI & BRENDA A. ROSSINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's October 30, 2023, Chicago, Illinois, trial session. On September 15, 2023, respondent filed a Motion to Compel Production of Documents and a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) (Rule 91(f) Motion). Respondent appended to his Rule 91(f) Motion a draft First Stipulation of Facts with attached Exhibits. Respondent requested that petitioners show cause why the facts and evidence set forth in respondent's proposed Stipulation, marked "Exhibit A," should not be deemed established for the purposes of this case.
By Order served September 19, 2023, we granted respondent's Motion to Compel and directed petitioners to produce the requested documents by October 10, 2023, or file a response by that date if they "object to any particular document request." We also directed petitioners to respond to respondent's Rule 91(f) Motion by October 10, 2023.
On September 20, 2023, petitioners filed, at docket entry #44, a document bearing the cover sheet "Motion in Limine." In that document petitioners request (among other things) sanctions of $300,000 against the IRS and its counsel. Later that day petitioners filed, at docket entry #45, a document captioned Affidavit of Brenda Rossini in Support of Motion in Limine. That document appears to be in support of petitioners' objection to respondent's Rule 91(f) Motion. On September 21, 2023, petitioners filed, at docket entry #48, a document bearing the cover sheet Response to Discovery Request. We have previously recharacterized that document as petitioners' Response to Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f).
Upon due consideration, it is
ORDERED that the document filed at docket entry #44 is recharacterized as petitioners' Motion to Impose Sanctions. It is further
ORDERED that petitioners' Motion to Impose Sanctions, filed September 20, 2023, is denied. It is further
ORDERED that the document filed at docket entry #45 is recharacterized as an Affidavit in Support of Petitioners' Response to respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f).