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Corso Sys. v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2021
No. 1795-21L (U.S.T.C. Aug. 23, 2021)

Opinion

1795-21L

08-23-2021

Corso Systems, Inc. Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On March 17, 2021, petitioner filed the petition to commence this case, seeking review of a notice of determination concerning collection action, dated February 25, 2021, issued to petitioner with respect to employment taxes for tax periods ending 09/2018, 12/2018, and 03/2019, and a civil penalty for 12/2016 . On July 9, 2021, respondent filed a motion to remand. In that motion, respondent states that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's motion to remand is granted and this case is remanded to respondent's Appeals Office for further consideration. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner (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 22, 2021. It is further

ORDERED that, on or before December 22, 2021, the parties shall file with the Court written reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice of determination issued to petitioner.


Summaries of

Corso Sys. v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2021
No. 1795-21L (U.S.T.C. Aug. 23, 2021)
Case details for

Corso Sys. v. Comm'r of Internal Revenue

Case Details

Full title:Corso Systems, Inc. Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Aug 23, 2021

Citations

No. 1795-21L (U.S.T.C. Aug. 23, 2021)