Opinion
5223-19L
11-04-2021
Crystal Anne Nelson & Joseph Nelson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's October 25, 2021 San Francisco, California trial calendar. It's based on a notice of determination by the IRS that a lien placed on the Nelsons' assets is valid to collect unpaid taxes. The Nelsons are residents of California, which means that Tax Court's review of the IRS's decision is subject to Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009). That decision requires our review of the notice of determination be limited to the administrative record. We spoke with the parties when the case was called and all agreed that we could decide the case via motions for summary judgment.
The Nelsons had also twice moved to dismiss their case, but they did not realize that granting such a motion would cut off their right to judicial review. It is therefore
ORDERED that the Nelsons' September 21, 2021 and October 1, 2021 motions to dismiss are denied. It is also
ORDERED that respondent file a motion for summary judgment on or before December 27, 2021. It is also
ORDERED that the Nelsons file a response to respondent's motion for summary judgment on or before January 24, 2022. They should label their filing "Petitioners' summary judgment motion and response to respondent's motion for summary judgment."