Opinion
17664-19
06-30-2022
CHARLES G. KINNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On March 18, 2022, petitioner filed a Motion for Order to Obtain the LA Check. In the motion, petitioner is requesting that this Court (1) direct the Los Angeles Superior Court to issue petitioner a copy of a cashier's check that was given to said court in 2016 and (2) take judicial notice of information contained in email correspondences between petitioner and the Los Angeles County Superior Court.
The cashier's check that petitioner is requesting a copy of from the Los Angeles Superior Court is already in petitioner's possession since it appears in the record of his case before this Court.
Fed. R. Evid. 201(b) requires that before a fact can be judicially noticed, it must be either (1) generally known within the community, or (2) capable of accurate and ready determination by sources whose accuracy cannot reasonably be questioned. See Estate of Reis v. Commissioner, 87 T.C. 1016, 1026 (1986). Records from a particular court are commonly the subject of judicial notice by the same or other courts. Id. at 1027. While with respect to adjudicative facts, courts have been more cautious, requiring the matter to be beyond reasonable controversy. Id. at 1026. The Court finds it inappropriate to take judicial notice of the requested documents.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced motion is denied.