Opinion
1451-22L
12-08-2022
RALPH DEMARTINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
Before the Court is respondent's Motion for Summary Judgment filed July 14, 2022 (Doc. 14), which is scheduled for hearing at the remote trial session of the Court scheduled to commence on December 12, 2022, for Baltimore, Maryland at a date and time certain of Wednesday, December 14, 2022, at 10:00 AM ET.
On December 8, 2022, the parties filed a Motion to Remand (Doc. 28), asking the Court to remand this collection due process case to the IRS Independent Office of Appeals for further consideration. Upon due consideration, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the hearing on December 14, 2022. It is further
ORDERED that the parties' Motion to Remand, filed December 8, 2022, is granted, and this case is remanded to the IRS Independent Office of Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS 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 date and time, but no later than March 7, 2023. It is further
ORDERED that, on or before May 8, 2023, the parties shall file a status report (jointly if possible) informing the Court of the then-present status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.