Opinion
9425-21L
01-21-2022
Karen E. Feller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case is on the April 4, 2022 Los Angeles, California trial calendar. Appellate venue is based on petitioner's residence at the time she filed the petition. I.R.C. § 7482(b). Here, appeal presumably lies in the Ninth Circuit, so the Court will follow Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009), and review respondent's determination on the basis of the administrative record. It is therefore
ORDERED that on or before March 4, 2022, the parties stipulate to the contents of the administrative record. If they are unable to do so, respondent shall serve petitioner with an index listing the documents that respondent asserts should be in the administrative record, and petitioner shall, on or before March 18, 2022, serve on respondent any additions or deletions from respondent's proposed administrative record.
If the parties do not settle the case by April 4, 2022, the Court intends to limit any trial to the proper contents of the administrative record unless there is some issue not subject to abuse-of-discretion review. It will also entertain motions to submit the case for decision under Rule 122, or by cross-motions for summary judgment on the basis of the administrative record. (The parties may also, of course, submit the case for decision or move for summary judgment before then.)