Opinion
13846-20L
06-30-2021
Robert D. Tucker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes, Judge
This case is on the Court's October 25, 2021 San Francisco, California trial calendar, and is an appeal from respondent's notice of determination. Appellate venue would lie in the Ninth Circuit, so the Court will follow Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009). It is therefore
ORDERED that on or before September 24, 2021, the parties stipulate to the contents of the administrative record. If they are unable to do so, respondent shall serve petitioner with an index listing the documents that respondent asserts should be in the administrative record, and petitioner shall, on or before October 8, 2021, serve on respondent any additions or deletions from respondent's proposed administrative record.
If the parties do not settle the case by October 25, 2021, the Court intends to limit any trial to the proper contents of the administrative record unless there is some issue not subject to abuse-of discretion review. It will also entertain motions to submit the case for decision under Rule 122, or by cross-motions for summary judgment on the basis of the administrative record. (The parties may also, of course, submit the case for decision or move for summary judgment before then.)