Opinion
9422-21L 9425-21L
03-18-2022
JOHN F. FELLER, ET AL., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
These cases are on the April 4, 2022 Los Angeles, California trial calendar. They are both appeals from notices of determination that the IRS issued after a CDP hearing. They would be appealable to the Ninth Circuit, which follows the record rule in such cases. What makes these cases unusual is that the IRS has lost it files. How does one assemble an administrative record out of nothing? In a couple phone calls the Court suggested stipulations or a trial on what happened at the hearing. On March 18, 2022 the parties made the more practical suggestion that they broaden their settlement talks to include other years (not before the Court) in which the Fellers also have tax trouble. This is entirely reasonable, and it is
ORDERED that these cases are stricken from the Court's April 4, 2022 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before May 20, 2022 the parties shall submit settlement documents or file a status report that briefly describes their progress toward settlement.