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Devine v. Comm'r of Internal Revenue

United States Tax Court
Jun 29, 2023
No. 17248-22L (U.S.T.C. Jun. 29, 2023)

Opinion

17248-22L

06-29-2023

JAMES DEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case was calendared for trial during the Court's May 22, 2023, Chicago, Illinois, trial session. On February 9, 2023, the parties filed a Joint Motion to Remand (Doc. 9), asking the Court to remand this collection due process case to the IRS Independent Office of Appeals for further consideration. By Order served February 13, 2023, among other things, the parties' Joint Motion to Remand was granted, and the undersigned judge retained jurisdiction.

On May 15, 2023, respondent filed an Unopposed Motion to Extend Time Within Which to Conduct Supplemental CDP Hearing (Doc. 11). By Order served May 19, 2023, respondent's Unopposed Motion to Extend Time Within Which to Conduct Supplemental CDP Hearing was granted and the time within which to conduct the supplemental hearing was extended from May 16, 2023, to June 26, 2023. The Order further extended the time within which the parties were to file a joint report from July 14, 2023, to July 24, 2023.

On June 26, 2023, the parties filed a Joint Motion to Extend Time Within Which to Conduct Supplement CDP Hearing (Doc. 13).

Upon due consideration, it is hereby

ORDERED that the parties' Joint Motion to Extend Time Within Which to Conduct Supplemental CDP Hearing (Doc. 13) is granted in that the time within which 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, is extended from June 26, 2023, to July 31, 2023. It is further

ORDERED that the time within which the parties shall file with the Court, a joint report (or, if that is not expedient, then separate reports) describing the status of the case is extended from July 24, 2023, to August 28, 2023.


Summaries of

Devine v. Comm'r of Internal Revenue

United States Tax Court
Jun 29, 2023
No. 17248-22L (U.S.T.C. Jun. 29, 2023)
Case details for

Devine v. Comm'r of Internal Revenue

Case Details

Full title:JAMES DEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 29, 2023

Citations

No. 17248-22L (U.S.T.C. Jun. 29, 2023)