Opinion
939-20
10-15-2021
Larry T. Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared for the Court's Atlanta, Georgia, remote trial session, which is scheduled to begin on October 18, 2021. On September 3, 2021, the Commissioner filed a motion to compel production of documents (Doc. 28), as supplemented on September 9, 2021 (Doc. 32), and a motion to compel responses to interrogatories (Doc. 29), as supplemented on September 9, 2021 (Doc. 31).
On September 13, 2021, Mr. Williams filed his response to the Commissioner's motion to compel production of documents, as supplemented. (Doc. 37.)
On September 17, 2021, Mr. Williams filed a motion to strike respondent's motion to compel (Doc. 36), and supplemented the motion to strike respondent's motion to compel on October 4, 2021 (Doc. 39).
The Commissioner in his motion argues that while Mr. Williams has submitted responses the discovery requests, those responses fail to answer any of interrogatories or documents requests. (Doc. 31 at 2; Doc. 32 at 2.) The Commissioner further contends that Mr. Williams' responses are irrelevant and advance frivolous or groundless arguments. (Doc. 31 at 3; Doc. 32 at 3.) After reviewing Mr. Williams' discovery responses, we agree with the Commissioner. Accordingly, we will grant the Commissioner's motions and order Mr. Williams to produce the documents and answer the interrogatories that are the subject of the Commissioner's motions.
Upon due consideration, it is
ORDERED that Mr. Williams' motion to strike respondent's motion to compel, filed September 17, 2021, as supplemented on October 4, 2021, is hereby denied. It is further
ORDERED that the Commissioner's motion to compel production of documents, filed September 3, 2021, as supplemented on September 9, 2021, is hereby granted, and that Mr. Williams shall produce to the Commissioner all documents responsive to the Commissioner's request for production of documents, to the extent possible, no later than the start of calendar call at 10:00 a.m. (Eastern time), on October 18, 2021. It is further
ORDERED that the Commissioner's motion to compel response to interrogatories, filed September 3, 2021, as supplemented on September 9, 2021, is granted, and that Mr. Williams shall serve upon the Commissioner answers to the Commissioner's interrogatories, to the extent possible, no later than the start of calendar call at 10:00 a.m. (Eastern time), on October 18, 2021.