Opinion
7228-23L
02-09-2024
CHARLES A. DENNIS & JODI ABRAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's February 26, 2024, trial session for New York City, New York. On February 26, 2024, respondent filed a Motion to Remand asking the Court to remand this case to respondent's Appeals Office for further consideration. Respondent represents that petitioners do not object to the granting of the motion. Upon due consideration and for cause, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on February 26. It is further
ORDERED that respondent's Motion to Remand is granted, and this case is remanded to respondent's Appeals Office for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than June 25, 2024. It is further
ORDERED that on or before July 23, 2024, the parties shall file with the Court a status report (jointly if possible, otherwise separately) concerning the then-current status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.