Opinion
1814-20
07-28-2023
MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge
Petitioners move to stay proceedings (motion). Petitioners pray that we stay proceedings pending the outcome of appeal from the Court's opinion in Smith v. Commissioner, T.C. Memo. 2023-6. Smith is on appeal to the Court of Appeals for the District of Columbia Circuit. Because petitioners have not stated respondent's position, we assume that he objects to our granting the motion. See Rule 50(a), Tax Court Rules of Practice and Procedure. Petitioners imply that Smith has some commonality of issues with the issues in this case. While that may be true, any decision in Smith by the Court of Appeals for the District of Columbia Circuit would not be controlling in this case. The petition shows petitioners' mailing address to be in Colorado. Internal Revenue Code section 7482(b) provides that the venue for appeal from a decision of the Tax Court by a taxpayer (other than a corporation) seeking redetermination of a tax liability is, unless otherwise agreed by a stipulation in writing by the taxpayer and the Secretary, the United States Court of Appeals for the Circuit in which the taxpayer resides. Barring written stipulation for appeal to a different Circuit, that would seem to locate the venue for appeal in this case in the Tenth Circuit.
We are not persuaded to stay proceedings. It is, therefore, ORDERED that the motion is denied.