Opinion
10099-20
08-16-2023
SIH PARTNERS LLLP, EXPLORER PARTNER CORP., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On July 12, 2023, this Court granted respondent's Motion for Document Subpoena Hearing and directed the parties to file a status report, on or before August 11, 2023, advising the Court whether the remote hearing was still necessary. On August 11, 2023, respondent filed a status report indicating that he served a subpoena on Morgan Stanley, a third-party to this case. Respondent represents that he has been working with Morgan Stanley on the production of responsive, non-privileged documents and that Morgan Stanley will be able to complete production on or before September 29, 2023. Respondent requests that the hearing scheduled for August 16, 2023, be continued.
This Court has scheduled a special remote hearing session (on Zoomgov.com) each Wednesday specifically for the return of third-party document subpoenas. We will add this case to the Court's Wednesday, September 27, 2023, session.
Upon due consideration of the foregoing, it is
ORDERED that this case is hereby stricken from the remote special hearing session of the Court scheduled to commence on Wednesday, August 16, 2023, at 1:00 p.m. (Eastern Time). It is further
ORDERED that this case is calendared for hearing at a special Washington, D.C., session of the Court to be conducted remotely (via Zoomgov.com) at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, September 27, 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, and the subpoenaed party's attendance will not be required. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that, on or before September 25, 2023, the parties shall file a joint status report informing the Court whether all outstanding subpoenas have been complied with.
Special Trial Judge Landy will preside at the above-referenced hearing as previously assigned by the Chief Judge.
The parties' attention is directed to Tax Court Rule 147 and the procedure set forth therein, should petitioner (or a third-party) seek to challenge respondent's subpoenas being issued and returnable to the Court on September 27, 2023.