From Casetext: Smarter Legal Research

Gaubert v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2022
No. 30807-21L (U.S.T.C. Oct. 18, 2022)

Opinion

30807-21L

10-18-2022

MICHAEL L. GAUBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge.

This case is calendared for trial at the Court's Trial Session set to commence on October 24, 2022, in Dallas, Texas.

On October 3, 2022, respondent filed with the Court a Motion to Remand. Respondent informed the Court that petitioner timely filed a Form 12153 and requested a collection alternative that would full pay the underlying tax liabilities; however, petitioner did not timely provide the applicable financial documentation needed to process the collection alternative. The parties believe that, given additional time, the collection alternative can be substantiated and is likely to be accepted. Respondent informed the Court that a remand would be useful for a likely settlement of this case. On October 5, 2022, petitioner filed with the Court a Status Report stating there was no objection to the granting of respondent's motion.

Upon due consideration, and for cause, it is

ORDERED that this case is stricken for trial from the Court's Trial Session set to commence on October 24, 2022, in Dallas, Texas. It is further

ORDERED that respondent's Motion to Remand, filed with the Court on October 3, 2022, is granted and this case is remanded to Respondent's Office of Appeals for the purpose of affording petitioner a supplemental administrative hearing, also pursuant to I.R.C. § 6330. It is further

ORDERED that respondent shall offer petitioner the supplemental administrative hearing at respondent's 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 upon date and time, but no later than February 17, 2023. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that, on or before March 17, 2023, the parties shall file with the Court a joint status report regarding the then-present status of this case.


Summaries of

Gaubert v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2022
No. 30807-21L (U.S.T.C. Oct. 18, 2022)
Case details for

Gaubert v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL L. GAUBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 18, 2022

Citations

No. 30807-21L (U.S.T.C. Oct. 18, 2022)