From Casetext: Smarter Legal Research

ADCO Roofing, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 2, 2024
No. 10873-23L (U.S.T.C. Feb. 2, 2024)

Opinion

10873-23L

02-02-2024

ADCO ROOFING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Juan F. Vasquez Judge

On January 31, 2024, respondent filed a Motion for Continuance and a Motion to Remand. Upon due consideration, it is

ORDERED that respondent's Motion for Continuance, filed January 31, 2024, is granted and this case is stricken for trial from the April 8, 2024, Los Angeles, California, trial session. It is further

ORDERED that respondent's Motion to Remand, filed January 31, 2024, is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner a supplemental hearing pursuant to I.R.C. sections 6320 and 6330. It is further

ORDERED that respondent shall offer petitioner a supplemental hearing at respondent's Appeals Office located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than April 2, 2024. It is further

ORDERED that, on or before April 23, 2024, the parties shall file a status report stating the then-present status of this case. Respondent shall attach to his report any supplemental notice of determination issued to petitioner. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

ADCO Roofing, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 2, 2024
No. 10873-23L (U.S.T.C. Feb. 2, 2024)
Case details for

ADCO Roofing, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:ADCO ROOFING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 2, 2024

Citations

No. 10873-23L (U.S.T.C. Feb. 2, 2024)