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Chapman v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2023
No. 6438-23L (U.S.T.C. Aug. 2, 2023)

Opinion

6438-23L

08-02-2023

CRAIG CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

Pending before the Court is the Commissioner's Motion to Remand, filed July 25, 2023. The motion states that Mr. Chapman does not object to the Court granting this motion.

Upon due consideration of the Commissioner's motion and for cause, it is

ORDERED that the Commissioner's Motion to Remand, filed July 25, 2023, is granted and this case is remanded to the Commissioner's Independent Office of Appeals (Appeals Office) for further consideration consistent with the matters discussed in the motion. It is further

ORDERED that the Commissioner shall offer Mr. Chapman a supplemental administrative hearing at his Appeals Office located closest to Mr. Chapman'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 November 30, 2023. It is further

ORDERED that, on or before December 29, 2023, the parties shall file with the Court a joint status report regarding the then-present status of this case and attach the supplemental notice of determination. It is further

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


Summaries of

Chapman v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2023
No. 6438-23L (U.S.T.C. Aug. 2, 2023)
Case details for

Chapman v. Comm'r of Internal Revenue

Case Details

Full title:CRAIG CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 2, 2023

Citations

No. 6438-23L (U.S.T.C. Aug. 2, 2023)