Aloe v. Comm'r of Internal Revenue

Full title: MARK ALOE & CAROL ALOE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: May 2, 2023

No. 16897-22L (U.S.T.C. May. 2, 2023)

Opinion

16897-22L

05-02-2023

MARK ALOE & CAROL ALOE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tamara W. Ashford Judge

ORDER

Tamara W. Ashford Judge

This case was called from the calendar for the Trial Session of the Court at Pittsburgh, Pennsylvania on May 1, 2023; the trial session was conducted remotely. Prior to the trial session, on February 27, 2023, respondent filed a Motion for Summary Judgment, along with a Declaration of Lisa DiCerbo in Support of Motion for Summary Judgment. On April 5, 2023, petitioners filed a Response to Motion for Summary Judgment, along with a Declaration of Mark Aloe in Support of Response to Motion for Summary Judgment. When this case was called from the calendar, counsel for the parties appeared and were heard on respondent's motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is hereby

ORDERED that respondent's Motion for Summary Judgment, filed February 27, 2023, is denied without prejudice. It is further

ORDERED that on the Court's own motion, this case is remanded to the Internal Revenue Service Independent Office of Appeals so that a supplemental collection due process hearing can be held with respect to petitioners' underlying income tax liabilities for the 2017 and 2018 taxable years and to consider petitioners' request for an installment agreement with respect to any remaining outstanding balance for the 2017-2019 taxable years. It is further

ORDERED that the above-referenced hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than November 1, 2023. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that the parties shall, on or before December 1, 2023, file status reports, separately or jointly, apprising the Court of the then present status of this case, which shall include any Supplemental Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330 of the Internal Revenue Code issued to petitioners.