Opinion
3147-21L
01-19-2022
Duane Whittaker & Candace Whittaker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes, Judge
This case is on the March 21, 2022 St. Paul, Minnesota trial calendar, and is an appeal from respondent's notice of determination. Appellate venue is based on petitioners' residence at the time they filed the petition. I.R.C. § 7482(b). Here, appeal presumably lies in the Eighth Circuit, so the Court will follow Robinette v. Commissioner, 439 F.3d 455, 460 (8th Cir. 2006), and review respondent's determination on the basis of the administrative record. It is therefore
ORDERED that on or before February 22, 2022, the parties stipulate to the contents of the administrative record. If they are unable to do so, respondent shall serve petitioners with an index listing the documents that respondent asserts should be in the administrative record, and petitioners shall, on or before March 1, 2022, serve on respondent any additions or deletions from respondent's proposed administrative record.
If the parties do not settle the case by March 22, 2022, 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.) 1