Opinion
11964-20L
09-21-2021
Mario G. Fernandez & Maria E. Fernandez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall, Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on October 18, 2021, for cases in which Dallas, Texas, is the place of trial.
On September 10, 2021, the parties filed a motion to remand. On September 15, 2021, the parties filed a motion for continuance.
Upon due consideration, it is
ORDERED that the parties' motion to remand filed September 10, 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 the parties' joint 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 December 15, 2021. It is further
ORDERED that the parties' motion for continuance filed September 15, 2021, is granted and this case is stricken from the Court's October 18, 2021, Dallas, Texas, trial session and is continued. It is further
ORDERED that the parties shall file a joint report regarding the current status of this case on or before January 14, 2022. It is further
ORDERED that jurisdiction is retained by the undersigned.
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