Opinion
22334-17L 23743-18L
11-21-2023
WILLIAM GODDARD, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On September 19, 2022, the Court filed its Opinion in these consolidated cases (T.C. Memorandum Opinion, 2022-96), which states at the end thereof that "[a]n appropriate order will be issued."
On November 8, 2023, Respondent filed with the Court a Motion for Remand. Respondent requested that consolidated cases be remanded to the Independent Office of Appeals for a supplemental collection due process (CDP) hearing to consider application of payments and credits made by co-promoters. Respondent informed the Court that while the issue of application of payments was not raised in lead case William Goddard (Docket No. 22334-17L), it was raised in the related consolidated case, Lee, Goddard, & Duffy, LLP (Docket No. 23743-18L). Both Petitioners have been assessed Internal Revenue Code § 6707 penalties based on the same promotions, and Respondent believes both cases should be remanded for an additional CDP hearing. Respondent informed the Court that counsel for Petitioner does not object to the granting of this Motion.
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion for Remand, filed with the Court on November 8, 2023, is granted and these consolidated cases are remanded to the Internal Revenue Service's (IRS's) Independent Office of Appeals for the purpose of affording Petitioners a supplemental administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that Respondent shall offer Petitioners a supplemental administrative hearing at the IRS's Independent Office of Appeals 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 14, 2024. It is further
ORDERED that, on or before June 13, 2024, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case.