Opinion
17664-19
01-06-2022
Charles G. Kinney Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler, Judge
A remote hearing to determine the administrative record in this matter was held on June 29, 2021; present at the hearing was petitioner Charles G. Kinney, and Ms. Nchekube Onyima for respondent. On December 6, 2021 petitioner filed a Request for Judicial Notice, and on December 13, 2021 petitioner filed a Supplemental Request for Judicial Notice. On December 29, 2021 respondent filed a response to petitioner's original and supplemental Requests for Judicial Notice, indicating no opposition to petitioner's December 6, 2021 Request for Judicial Notice and opposition to petitioner's December 12, 2021 Supplemental Request for Judicial Notice.
In the requests, petitioner is requesting that this Court take judicial notice of two documents. The first document being a three page abstract of a civil judgment, recorded on October 19, 2021 in Los Angeles County, CA. The second document being a string of email communications between petitioner and a deputy clerk with Los Angeles County Clerk's Office on November 23, 2021.
Fed. R. Evid. 201(b) requires that before a fact can be judicially noticed, it must be either (1) generally known within the community, or (2) capable of accurate and ready determination by sources whose accuracy cannot be reasonably be questioned. See Estate of Reis v. Commissioner, 87 T.C. 1016, 1026 (1986). Records from a particular court are commonly the subject of judicial notice by the same or other courts. Id. at 1027. While with respective to adjudicative facts, courts have been more cautious, requiring the matter to be beyond reasonable controversy. Id.
Considering the foregoing, it is
ORDERED that petitioner's December 6, 2021 Request for Judicial Notice, as Supplemented by his December 13, 2021 Request for Judicial Notice, is granted in part, in that the Court will take judicial notice of the three page Abstract of Civil Judgment recorded on October 19, 2021 in Los Angeles County, CA, and denied in part, in that the Court will not take judicial notice of the email communications between petitioner and the Los Angeles County Clerk of Court's Office.