Opinion
3691-22L
09-08-2022
GUNASUNDRAN PILLAY & KALAIVANI GOVENDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's September 12, 2021 San Francisco, California trial calendar. We continued it because the parties had not agreed on the contents of the administrative record and petitioners wanted to challenge the amount of the unpaid tax that the IRS says that they owe. Petitioners' challenge to that amount may be one that they have a legal right to, but that would depend on whether the administrative record shows they did not have a prior opportunity to challenge that liability. And even though they may not have a legal right to have the Court reconsider their tax liability, they may still try to do so bureaucratically through an IRS process called audit reconsideration.
Respondent recently reported that petitioners have begun the process of audit reconsideration. He also reported considerable progress in putting together the administrative record. It is reasonable to keep this case on a status-report track, and it is
ORDERED that on or before November 7, 2022 respondent shall file a status report that describes progress in getting IRS Audit Reconsideration to review petitioners' 2016 tax liability and any further progress in assembling the administrative record.
If the parties have not agreed on the administrative record by that time, the parties may expect as the next step a conference call with the Court to try to resolve their disagreement.