Opinion
11780-20
04-18-2023
LODEBAR PROPERTY, LLC, LODEBAR MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case involves a charitable contribution deduction claimed by Lodebar Property, LLC, for a conservation easement in 2016. The Internal Revenue Service (IRS or respondent) disallowed the charitable contribution deduction and determined penalties under sections 6662 and 6662A. Petitioner timely petitioned this Court for readjustment of partnership items.
On April 18, 2023, respondent filed a Motion to Compel Discovery pursuant to Tax Court Rule 72(a)(2), requesting that the Court grant respondent's counsel and experts access to the subject property at issue in this case (and nearby properties at issue in three related cases) on May 10 and 11, 2023. The purpose of the site visit would be to inspect, measure, survey, and photograph the properties.
The parties have engaged in informal discovery efforts. As part of those efforts, respondent represents that he has proposed a site visit to petitioner on several occasions, but that each proposal was rejected. According to respondent, petitioner refuses to allow access to the property before October 2023 because Vivian Hoard, petitioner's lead counsel, will allegedly be unable to accompany a site visit before then.
We find that argument for delaying the site visit unpersuasive. Numerous lawyers represent petitioner, and it is not essential that Ms. Hoard be the lawyer to accompany respondent's experts during the site visit. If petitioner has another justification for declining to permit immediate access to the subject property, petitioner may outline that justification in its response.
Upon due consideration, it is
ORDERED that, on or before May 3, 2023, petitioner shall file a response to respondent's Motion.