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Coronel v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2024
No. 11192-23L (U.S.T.C. Mar. 13, 2024)

Opinion

11192-23L

03-13-2024

JESUS S. CORONEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

L. Paige Marvel Judge

This case is calendared for trial at the Court's April 15, 2024, Denver, Colorado, trial session. On March 12, 2024, respondent filed a Motion to Remand. Petitioner has no objection to respondent's motion. Upon due consideration, it is

ORDERED that respondent's Motion to Remand filed March 12, 2024, is granted, and this case is remanded to respondent's Independent Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6330 and to complete the administrative record. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Independent Office of Appeals 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 July 15, 2024. It is further

ORDERED that on or before August 14, 2024, the parties shall file a joint status report as to the then-present status of this case. It is further

ORDERED that on the Court's own motion for continuance, this case is stricken for trial from the April 15, 2024, Denver, Colorado, trial session and continued, and jurisdiction is retained by the undersigned.


Summaries of

Coronel v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2024
No. 11192-23L (U.S.T.C. Mar. 13, 2024)
Case details for

Coronel v. Comm'r of Internal Revenue

Case Details

Full title:JESUS S. CORONEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 13, 2024

Citations

No. 11192-23L (U.S.T.C. Mar. 13, 2024)