The backstory for Joint Star Properties, LLC, Joint Star Properties Investments, LLC, Tax Matters Partner, Docket No. 30289-21, filed 2/20/25, is found in my blogpost “Amen, Judge Pugh,” 2/23/24.* While there is no deliberative privilege to shield the IRS groupchat anent Boss Hossery for syndicated conservation easements, neither is the want of privilege an excuse for unlimited fishing expeditions.
“While the standard for relevance in discovery generally is broad, it is not unlimited. We are particularly careful to require a showing of relevance where the discovery sought may involve sensitive information pertaining to unrelated third parties. In this case, the Requests do just that, seeking information regarding third parties in all conservation easement cases.” Order, at p. 3. (Citation omitted).
Check out Order at p. 2. The groupchat is indiscreet, but hardly reaches the level of a determination sufficient to trigger Boss Hossery, especially given the judicially imposed restraints on its use to avoid chops. The behind-the-scenes bludgeoning that Section 6751(b) was enacted to prevent never gets to Tax Court; and for all I can see, never gets anywhere else, either.
Taishoff Law 