Opinion
10268-22
04-07-2023
OSCAR A. NUNEZ GALVAN & KAREN E. CARCAMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case is on the Court's May 1, 2023 San Francisco, California trial calendar. On March 31, 2023 the IRS moved to dismiss Ms. Carcamo from the case because the notice of deficiency was sent only to Mr. Galvan. Tax Court can hear a case only if the IRS sends a notice to a person who then files a petition. Because the notice in this case was sent only to Mr. Galvan, the IRS argues, Ms. Carcamo can't be a party.
Before ruling on this motion the Court wants to give Mr. Galvan and Ms. Carcamo a chance to respond to the IRS. It is therefore
ORDERED that on or before April 20, 2023, Mr. Galvan and Ms. Carcamo show cause why the Court shouldn't dismiss Ms. Carcamo from the case for lack of jurisdiction. Their response can just be a letter explaining why the Court shouldn't dismiss Ms. Carcamo from the case. If they don't respond, however, the Court will grant the motion. (Mr. Galvan should understand that this wouldn't end his case, but would just drop Ms. Carcamo as a party.)
If the parties do not settle the case by May 1, 2023, 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.)