Opinion
7038-15L
02-11-2022
DOUGLAS M. THOMPSON & LISA MAE THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On September 30, 2017, petitioners filed a Motion to Remand. On November 30, 2017, respondent filed a Motion for Partial Summary Judgment. On January 5, 2018, respondent filed a Response to Motion to Remand. On January 5, 2018, petitioners filed a Motion to Compel Production of Documents.
By Order dated January 12, 2018, the Court directed respondent to file a response to petitioners' Motion to Compel Production of Documents, and held in abeyance petitioners' Motion to Remand and respondent's Motion for Partial Summary Judgment. On January 16, 2018, petitioners filed a Motion to Stay Proceedings, requesting that the Court stay the proceedings in this case pending the Supreme Court's consideration of Lucia v. SEC, 868 F.3d 1021 (D.C. Cir. 2017), cert. granted, 138 S.Ct. 736 (2018). On January 22, 2018, petitioners filed a Motion to Stay Proceedings and a Declaration of Joseph A. Diruzzo, III, requesting that the Court stay consideration of respondent's motion for partial summary judgment until after discovery has been completed.
On January 22, 2018, petitioners filed a Motion to Depose Pursuant to Rule 74, seeking to depose four IRS employees that appear to have information regarding the assessment of the section 6707A penalty and respondent's compliance with section 6751. On February 2, 2018, respondent filed a Response to Motion to Compel Production of Documents, advising the Court that respondent provided to petitioners unredacted copies of the requested documents.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code (Code), Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
By Order dated July 20, 2018, the Court ordered the parties to file supplemental briefs addressing petitioner's Motion to Remand and Lucia v. SEC, 585 U.S.__, 138 S.Ct. 2044 (2018). On September 15, 2018, petitioners filed a Motion for Judgment on the Pleadings. On September 17, 2018, respondent filed a Supplemental Brief. On September 18, 2018, petitioners filed a First Supplemental Motion to Remand. On September 18, 2019, petitioners filed a Notice of Supplemental Authority.
Upon due consideration and for cause, it is
ORDERED that on or before April 11, 2022, petitioners shall file a response to respondent's Motion for Partial Summary Judgment filed November 30, 2017.
ORDERED that on or before April 11, 2022, respondent shall file a response to petitioners' Motion for Judgment on the Pleadings filed September 15, 2018.
ORDERED that petitioners' Motion to Compel Production of Documents filed January 5, 2018, is denied as moot.
ORDERED that petitioners' Motion to Stay Proceedings filed January 16, 2018, is denied as moot. ORDERED that petitioners' Motion to Stay Proceedings filed January 22, 2018, is denied as moot.
ORDERED that petitioners' Motion to Depose Pursuant to Rule 74 filed January 22, 2018, is denied in that nonconsensual depositions pursuant to Rule 74(c) are an "extraordinary method of discovery" and petitioners have not shown that the information sought cannot be obtained through informal consultation or communication.