Opinion
12141-20
03-31-2023
SAND VALLEY HOLDINGS, LLC, SAND VALLEY INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
By Order served February 22, 2023, we added this case to the Court's April 5, 2023, Washington, D.C., remote special hearing session, solely to enable respondent to issue a subpoena returnable at that hearing. We instructed respondent to file a status report by March 31, 2023, advising whether the third party had complied with the subpoena, so that a hearing would no longer be necessary.
On March 28, 2023, respondent filed a status report in which he represents that the third party has yet to provide the subpoenaed documents. He posits that rescheduling this case to a later special hearing session would afford the third party adequate time to voluntarily comply with the subpoena and prevent the need for a hearing.
In consideration of the foregoing, it is
ORDERED that this case is stricken from the Court's April 5, 2023, Washington, D.C., special hearing session. The case will not be called on that date and the third party need not appear. It is further
ORDERED that this case is scheduled for a hearing on the status of the case at the Court's April 26, 2023, Washington, D.C., special hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, April 26, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled. Special Trial Judge Choi will preside at the above-referenced hearing as previously assigned by the Chief Judge. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that, no later than April 21, 2023, respondent shall file a status report advising the Court whether all third parties have complied with all subpoenas, so that a hearing is no longer necessary.