Opinion
10718-20
06-30-2023
OSVALDO R. DE LA VEGA Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
EUNKYONG CHOI SPECIAL TRIAL JUDGE
Pending before the Court are respondent's Motion to Compel Production of Documents and Motion to Compel Responses to Interrogatories, filed November 18, 2022. Respondent moves the Court to compel petitioner to: (1) produce the relevant documents set forth in Respondent's Request for Production of Documents served on petitioner's counsel on May 31, 2022, and (2) answer the interrogatories served on petitioner's counsel on May 31, 2022.
For the reasons explained below, respondent's motions are denied as moot.
On April 25, 2023, in response to the Court's Order, filed April 4, 2023, respondent advised the Court that petitioner's initial responses to respondent's discovery requests were inadequate because they were incomplete. Petitioner later supplemented his response to respondent's request for production of documents and indicated that he would issue a subpoena to secure additional documents that are responsive to respondent's requests. Petitioner further indicated plans to provide supplemental answers to respondent's interrogatories.
Respondent filed a Motion for Document Subpoena Hearing on April 25, 2023, to which petitioner did not object. A Document Subpoena hearing was set for June 21, 2023, and went forward as scheduled. Both parties were present and were heard.
Petitioner is currently participating in discovery in good faith and the parties are cooperating. Respondent has acknowledged that the sanctions requested in his motions to compel discovery are no longer warranted. Accordingly, the Court will deny as moot respondent's Motion to Compel Production of Documents and Motion to Compel Responses to Interrogatories.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Compel Production of Documents, filed November 18, 2022, is denied as moot. It is further
ORDERED that respondent's Motion to Compel Responses to Interrogatories, filed November 18, 2022, is denied as moot.