Opinion
10443-20L
03-08-2022
Afsaneh E. Hawkins Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes, Judge
This case is on the April 4, 2022 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it would collect Mr. Hawkins' unpaid taxes by levy. Mr. Hawkins wanted an alternative to such forced collection, and this type of dispute is usually litigated by the parties' agreement on what constitutes the administrative record of the IRS's determination and then briefing by the parties on whether that determination shows any abuse of discretion.
This case has been stuck for the better part of two years by the IRS's inability to assemble a proposed administrative record because it lost the administrative file of the case. (We do recognize that a good part of this delay is due to the pandemic's effect on the recordkeeping function of the IRS.) We spoke with the parties on March 7, 2022 to discuss how to move things forward. Respondent's counsel had the good news that the administrative file has been found at a Federal Records Center, although it has not yet made its way to IRS Chief Counsel.
This is progress of some sort, but this case requires customized deadlines for now. It is therefore
ORDERED that on or before April 8, 2022 respondent shall file a status report that should state his counsel has received the administrative file, has proposed a stipulated administrative record to petitioner, and after consultation between the parties suggests a schedule for submitting the case for decision. It is also
ORDERED that this case is stricken from the Court's April 4, 2022 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction.