Opinion
24872-14L
11-14-2023
TIMOTHY ELMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
The Court remanded this collection due process (CDP) case to the IRS's Independent Office of Appeals for a supplemental CDP hearing. On November 9, 2023, the Commissioner filed a status report attaching therein a copy of the supplemental notice of determination issued to petitioner Timonthy Elmes. Upon due consideration, it is
ORDERED that, on or before January 12, 2024, the parties shall file a joint status report (or separate reports, if that is more expedient) with the Court advising of the then-present status of this case, in particular the progress made towards resolution, by settlement or otherwise or a stipulated decision document.