Opinion
11216-21
11-14-2024
TANYARD FARMS, LLC, TANYARD INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at the Court's Atlanta, Georgia, Special Trial Session scheduled to begin January 27, 2025.
On July 2, 2024, respondent filed a Motion to Compel Production of Documents, docket entry 92, and a Motion to Compel Responses to Interrogatories, docket entry 93. Respondent's Motion to Compel Production of Documents indicates that petitioner's counsel objects to the granting of the Motion. Respondent's Motion to Compel Responses to Interrogatories indicates petitioner's counsel objects to the granting of the Motion.
Also on July 2, 2024, after respondent filed his Motion to Compel Production of Documents and Motion to Compel Responses to Interrogatories, petitioner filed a Substitution of Counsel, docket entry 94.
On August 9, 2024, docket entry 98, the parties filed a Joint Status Report indicating the parties agreed to attempt to resolve the Motions to Compel informally.
On August 30, 2024, docket entry 100, respondent filed a Status Report outlining the parties' attempts to resolve the outstanding Motions to Compel informally and indicating that, as of the filing of the Status Report, respondent had not yet received from petitioner any documents or information that are the subject of the Motions to Compel.
On September 10, 2024, the Court held a conference call with the parties to discuss, among other things, the outstanding Motions to Compel. The parties indicated they were still attempting to resolve the Motions to Compel. Petitioner's counsel represented that petitioner has provided respondent some of the requested information and documents and is working to provide respondent with the remainder.
On September 20, 2024, docket entry 102, respondent filed a Status Report indicating that the status of petitioner's response to the interrogatories remains unchanged since respondent filed the Motion to Compel Responses to Interrogatories.
On November 5, 2024, docket entry 112, the parties filed a Stipulation to Be Bound, indicating that the parties stipulate that the issues in this case, Tanyard Farms, LLC, Tanyard Investors, LLC, Tax Matters Partner v. Commissioner, Docket No. 11216-21 ("Tanyard"), and the issues in DeSoto Holdings, LLC, DeSoto Investors, LLC, Tax Matters Partner v. Commissioner, Docket No. 13013-20 ("DeSoto"), can be tried on a test case basis with the final decision as to each issue being applied to the corresponding issue in the bound case. For this purpose, the parties indicate that the test case is DeSoto and the bound case is Tanyard.
On November 8, 2024, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motions to Compel and the parties' Stipulation to Be Bound. Respondent represented to the Court that, considering the parties' Stipulation to Be Bound, the pending Motions to Compel are no longer necessary.
After due consideration, it is
ORDERED that respondent's Motion to Compel Production of Documents, filed July 2, 2024, docket entry 92, is denied as moot. It is further
ORDERED that respondent's Motion to Compel Responses to Interrogatories, filed July 2, 2024, docket entry 93, is denied as moot.