Opinion
1289-20 1290-20
02-01-2023
HEATHER WESTON, ET. AL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court set to commence on February 27, 2023, in Los Angeles, California.
On January 13, 2023, respondent concurrently filed a Motion to Compel Response to Respondent's Interrogatories and a Motion to Compel Production of Documents. Without prejudging the motions, the Court observes that these discovery requests appear to be reasonable. If petitioners have no valid objection to the discovery requests, petitioners should immediately respond and produce the requested information. If requests are objectionable or the motion should be denied in whole or in part for any other reason, petitioners should advise the Court in writing.
As for the interrogatories, Rule 71 requires that all answers should be complete and made in good faith, and further requires that a party make reasonable inquiries to ascertain readily available information. As for the document production, Rule 72 requires a party to make a reasonable inquiry and obtain documents in the possession, custody, or control of the party on whom the request is served. Rule 72 has been interpreted to include those files of petitioners in the possession of his attorney, accountant, or other agent. Rosenfeld v. Commissioner, 82 T.C. 105, 116 (1984).
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure.
On January 24, 2023, petitioners also filed with the Court a Motion for Leave to File Response to Request for Admissions Out of Time and concurrently therewith lodged a Response to Request for Admissions (the responses are at Index No. 32 in both consolidated cases). Such motion for leave will be granted for the reasons set forth in the motion.
Upon due consideration, and for cause it is
ORDERED that, on or before February 13, 2023, petitioners shall file with the Court and serve on counsel for respondent a response to respondent's abovereferenced January 13, 2023, motions to compel responses to interrogatories and production of documents. It is further
ORDERED that petitioners' Motion for Leave to File Response to Request for Admissions Out of Time, filed with the Court on January 24, 2023, is granted and petitioners' lodged Response to Request for Admissions is to be filed by the Clerk as of the date of this order.