Opinion
3691-22L
01-12-2023
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, 2022 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.
A year-end check of the case's status showed that there hadn't been any updates in months. We therefore spoke with the parties today to see what progress they had made. After discussing how to proceed, the Court will set some deadlines. It is therefore
ORDERED that on or before January 31, 2023 respondent's counsel will send petitioners a copy of the document request that the IRS says petitioners did not respond to, but that petitioners say they never received. It is also
ORDERED that on or before February 24, 2023 petitioners will send respondent's counsel all the documents they have that respondent has asked for in that document request. It is also
ORDERED that on or before February 24, 2023, petitioners will send to respondent's counsel a complete set of any documents they say should be added to the proposed administrative record of this case that was filed with the Court on September 7, 2022; and a list of any documents in that proposed record that petitioners say should not be in that proposed administrative record. It is also
ORDERED that on or before March 10, 2023 respondent shall file a status report to describe the parties' progress in meeting these deadlines and more generally in moving the case forward.