Opinion
1289-20 1290-20
02-22-2023
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 scheduled 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. On February 13, 2023, Petitioners filed responses purporting to have fully complied with the two motions to compel. However, the Court's review of the responses indicates otherwise as Petitioners' did not adequately respond to two interrogatory responses (Nos. 17 and 21) and four document production requests (Nos. 18, 19, 21 and 22). The two interrogatories (Nos. 17 and 21) and two of the document production requests were not answered at all (Nos. 21 and 22); document production request No. 19 was only partially compiled with because the response indicates that only seven of 37 deeds were produced; and no documents were produced, not even property tax valuation records, in response to request no. 18, which asked for documents that reflect the fair market value of all real properties quitclaimed to ADR Homes, LLC from ADR Properties, LLC (if there were no quitclaimed properties to report, the response should have so explained).
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion to Compel Response to Respondent's Interrogatories filed on January 13, 2023, is granted in part and denied in part, in that Petitioners shall on or before February 24, 2023, serve on counsel for Respondent full and complete responsive answers made in good faith to interrogatory Nos. 17 and 21. It is further
ORDERED that Respondent's Motion to Compel Production of Documents filed January 13, 2023, is granted in part and denied in part in that Petitioners shall on or before February 24, 2023, produce to counsel for Respondent all documents which are in Petitioners' possession, custody, or control responsive to production requests Nos. 18, 19, 21, and 22. It is further
ORDERED that in the event Petitioners do not fully comply with the provisions of this order, they may be barred from introducing at trial any evidence related to unanswered interrogatories or any documents that they failed to produce to Respondent in accordance with this order.