Opinion
15521-19L
12-02-2021
Estate of Robert Cohen, Deceased, v. Commissioner of Internal Revenue Respondent Andrew Cohen and Ruth Ganot, Executors Petitioners
ORDER
Alina I. Marshall, Judge.
This case is calendared for a remote trial at the session of the Court scheduled to commence on December 6, 2021, for cases in which Las Vegas, Nevada, is the place of trial.
On November 22, 2021, respondent filed a motion to remand. In that motion, respondent indicates that petitioners have no objection to the granting of that motion.
Upon due consideration, it is
ORDERED that this case is stricken from the Court's December 6, 2021, Las Vegas, Nevada, trial session and is continued. It is further
ORDERED that respondent's motion to remand filed November 22, 2021, is granted and this case is remanded to respondent's Appeals Office for a supplemental collection due process hearing in accordance with the agreed-upon terms as set forth in respondent's motion to remand. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than February 23, 2022. It is further
ORDERED that the parties shall file a joint report regarding the current status of this case on or before March 25, 2022. It is further
ORDERED that jurisdiction is retained by the undersigned.