Opinion
30782-21
08-08-2023
JACKSON INVESTMENT GROUP, LLC, JIG RJ, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Emin Toro Judge
This case is currently calendared for trial during the Court's September 18, 2023, Atlanta, Georgia, special trial session.
On January 20, 2023, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established (First Motion for Order to Show Cause) (Doc. 24) and attached to it a proposed Stipulation of Facts with proposed Exhibits. By Order served on January 24, 2023, the Court granted respondent's First Motion for Order to Show Cause and directed petitioner to file a response showing why respondent's proposed stipulation of facts together with the Exhibits should not be deemed admitted for purposes of this case. On February 9, 2023, we held a conference call with the parties to discuss, among other things, respondent's First Motion for Order to Show Cause. By Order served on February 13, 2023, as agreed to by the parties, we held the Court's January 24, 2023 Order to Show Cause in abeyance.
On August 3, 2023, respondent filed a Motion for Leave to File a Motion to Amend his First Motion for Order to Show Cause (Doc. 62) and lodged an accompanying Motion to Amend his First Motion for Order to Show Cause (Doc. 63).
Also on August 3, 2023, respondent filed a second Motion for Order to Show Cause Why Additional Proposed Facts and Evidence Should Not be Accepted as Established (Second Motion for Order to Show Cause) (Doc. 64) and attached to it a proposed Second Stipulation of Facts and proposed Third Stipulation of Facts along with various proposed Exhibits (Docs. 64-70).
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Leave to File a Motion to Amend his First Motion for Order to Show Cause (Doc. 62) is granted and respondent's Motion to Amend his First Motion for Order to Show Cause (Doc. 63) is filed as of the date of this Order. It is further
ORDERED that petitioner shall file a response to respondent's Motion to Amend his First Motion for Order to Show Cause by August 15, 2023. If, after reviewing petitioner's response to the Motion to Amend, the Court decides to grant that Motion, the Court anticipates requiring petitioner to respond to the amended Order to Show Cause on or before August 28, 2023. It is further
ORDERED that respondent's Second Motion for Order to Show Cause (Doc. 64) is granted. It is further
ORDERED that, on or before August 28, 2023, petitioner shall file with the Court a response in compliance with Tax Court Rule 91(f)(2), showing why paragraphs 1-273 in respondent's proposed Second Stipulation of Facts marked as Exhibit A and paragraphs 1-3 in respondent's proposed Third Stipulation of Facts marked as Exhibit B together with the various proposed Exhibits should not be deemed admitted for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if petitioner's response is evasive or not fairly directed to the proposed stipulation or a portion thereof, that matter or portion will be deemed stipulated for purposes of this case, and an Order will be entered accordingly, pursuant to Rule 91(f)(3). However, the Court will not compel stipulation unless such stipulation is supported according to Rule 91(f)(1)(C).