Opinion
21198-22L
02-21-2023
DIG THIS INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case is on the Court's May 1, 2023 San Francisco, California trial calendar. It's based on a notice of determination from the IRS that it intends to collect unpaid tax through a levy on petitioner's assets.
Petitioner is a California corporation headquatered in California. Appellate venue is in the Ninth Circuit, see I.R.C. § 7482(b)(1)(G)(i), so the Court will follow Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009). It is therefore
ORDERED that on or before April 3, 2023, 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 April 17, 2023, serve on respondent any additions or deletions from respondent's proposed administrative record.
If the parties do not settle the case by May1, 2023, 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.)