Opinion
18272-17S
03-11-2022
MATTHEW C. ELSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
This case was submitted to the undersigned after trial.
On March 9, 2022, the Court held a conference call with the parties to discuss new information regarding petitioner's October 21, 2021 criminal plea agreement in U.S. v. Elstein, Case No. 2:21-CR-00494-MCS, United States District Court Central District of California. The Court informed the parties it was considering taking judicial notice of this information under Federal Rule of Evidence 201(c)(1). Petitioner asserted he had additional information and documents regarding his withdrawal from the California Bar that supported his position that the circumstances of the criminal plea agreement were unrelated. The Court suggested that petitioner provide the additional information and documentation to respondent and if agreeable, the parties should a file a stipulation of facts. The Court informed the parties that it would be inclined to reopen the record in this matter if the parties submitted a stipulation of facts with the attached documents.
After due consideration, and for cause it is
ORDERED that, on or before April 13, 2022, the parties shall file an appropriate motion to reopen the record and lodge a stipulation of facts. 1