Opinion
22615-21
05-31-2023
SALACOA STONE QUARRY, LLC, ECO TERRA 2017 FUND, LLC, TAX MATTERS PARTNER, ET AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
By Order served December 28, 2022, the Court granted the parties' Joint Motion to Consolidate the above-captioned case with the cases at docket numbers 13614-20 and 23000-21 for purposes of trial, briefing, and decision. These consolidated cases are calendared for trial at a special session of the Court beginning November 4, 2024, in Atlanta, Georgia.
On March 23, 2023, respondent filed a Motion for Partial Summary Judgment in this case. In his Motion respondent contends that the Internal Revenue Service complied with the requirements of I.R.C. § 6751(b)(1) by securing timely supervisory approval of the penalties asserted in this case. On April 24, 2023, petitioner filed an Objection to the Motion. The Court has taken the Motion under advisement and will issue an opinion in due course. For purposes of issuing an opinion addressing the Motion in this case, it will be necessary to unconsolidate this case from the cases at docket numbers 13614-20 and 23000-21.
For cause, it is
ORDERED that the case at docket number 22615-21 is unconsolidated for the sole purpose of issuing an Opinion addressing the Motion for Partial Summary Judgment filed March 23, 2023, in this same case. The cases at docket numbers 13614-20, 22615-21, and 23000-21 remain consolidated for trial, briefing, and ultimate decision.