Sunoco, Inc. v. United States

Discovery Dispute Regarding IRS Notice 2015-16; Skidmore Deference; Internal IRS Documents Not Relevant to Resolving Legal Issue Under 26 U.S.C. § 6426(b).

OPINION AND ORDER DENYING PLAINTIFF’S MOTION TO COMPEL

WHEELER, Judge.

The parties in this case are engaged in fact discovery. Their cross-motions for judgment on the pleadings and partial summary judgment also are pending and fully briefed. In deciding those motions, the Court must determine whether IRS Notice 2015-56 is entitled to deference under Skidmore v. Swift, 323 U.S. 134, 139-40, 65 S.Ct. 161, 89 L.Ed. 124 (1944). Notice 2015-56…