Opinion
20849-17
08-25-2023
ST. ANDREWS PLANTATION, LLC, JOSEPH N. MCDONOUGH, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
Petitioner has filed a motion (Doc. 107) for a protective order affecting discovery in this case. Our previous order (Doc. 92) provided "that petitioner may propound to respondent a contention interrogatory asking the Commissioner to specify each and every specific issue on which the Commissioner may rely at trial to argue that the disallowance of the charitable contribution deduction should be sustained, to which the response shall be due April 28, 2023." The Commissioner's interrogatory response stated four issues (see Doc. 107, Ex. A), which would seem to define the universe of issues as to which discovery should be proceeding. (It would appear that the Commissioner is not pursuing the valuation issue stated in the FPAA.) It is
ORDERED that no later than September 15, 2023, the Commissioner shall file a response to the motion for protective order; and no later than September 29, 2023, petitioner shall file a reply.