Opinion
25033-21L
10-06-2023
DEALERS AUTO AUCTION OF SOUTHWEST LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
The Petition in this case was filed on July 7, 2021. Attached to it was a Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330 of the Internal Revenue Code, issued by the Internal Revenue Service Independent Office of Appeals on June 17, 2021 (the Notice). The Notice was addressed to petitioner at an address in Phoenix, Arizona.
At paragraph 5(a) of the Petition, petitioner alleged that it is a Colorado limited liability company and confirmed that its mailing address is the Phoenix, Arizona address "as indicated" on the Notice. Respondent's Answer, filed November 23, 2021 (Doc. 6), admitted these allegations.
On August 31, 2023, the parties filed a First Stipulation of Facts (Doc. 21). In a section labeled, "Principal Place of Business," the parties stipulated as follows:
Petitioner is a Colorado limited liability company with a principal place of business in Phoenix, Arizona when the petition was filed in this matter.
On September 6, 2023, petitioner filed a Motion for Leave to File First Amendment to Petition (Doc. 22). A First Amendment to Petition was lodged the same day (Doc. 23). In the motion and proposed amendment, petitioner asks the Court to allow it to amend its Petition to allege that its principal place of business is located in Colorado. In an Order dated September 8, 2023, the Court directed respondent to respond (Doc. 25).
On September 28, 2023, respondent filed a Notice of No Objection to Motion for Leave to File First Amendment to Petition (Doc. 26). That same day, the parties filed a joint Status Report (Doc. 27). The Status Report states, among other things, that the parties agree to file a "Second Stipulation of Facts" allowing the parties to correct the first paragraph of the First Stipulation of Facts to reflect that petitioner's principal place of business is in Colorado. Because the parties seek to amend the First Stipulation of Facts regarding petitioner's principal place of business, the Court believes that it would be more appropriate for the parties to file a First Amendment to the First Stipulation of Facts.
Upon due consideration, it is
ORDERED that, on or before November 3, 2023, the parties shall file a First Amendment to the First Stipulation of Facts to amend their stipulation regarding petitioner's principal place of business. It is further
ORDERED that petitioner's Motion for Leave to File First Amendment to Petition is held in abeyance. The Court will act on the Motion for Leave after the First Amendment to the First Stipulation of Facts is filed.