Schwartz v. SUPERIOR CT. IN MARICOPA CTY.

TOCI, Judge.

Arthur J. Schwartz is an events promoter by profession. He petitioned this court for special action relief from the tax court’s order directing him to comply with a subpoena duces tecum issued by the Arizona Department of Revenue (“DOR”). We accepted jurisdiction of his petition and granted the requested relief. This opinion explains our decision.

I. JURISDICTIONAL ARGUMENT

We agree with petitioner that this case is one in which no plain, adequate or speedy remedy by appeal exists; the judge’s oral order directing Schwartz to comply with the subpoena duces tecum was unsigned, and no…