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Demartino v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 1451-22L (U.S.T.C. Dec. 8, 2022)

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.


Summaries of

Demartino v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 1451-22L (U.S.T.C. Dec. 8, 2022)
Case details for

Demartino v. Comm'r of Internal Revenue

Case Details

Full title:RALPH DEMARTINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 8, 2022

Citations

No. 1451-22L (U.S.T.C. Dec. 8, 2022)