Opinion
5691-23L
10-12-2023
VLADIMIR KAYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This collection-due-process case is on the December 18, 2023 Los Angeles, California trial calendar. Respondent moved without objection for a continuance. We spoke with them today to talk about how to move the case forward. Petitioner may be seeking anything from a remand to a collection alternative to a challenge to the underlying liability. Respondent is willing to try to solve the case holistically by discussing all these possible outcomes so as to liberate it from the formal constraints and limitations of judicial review. Petitioner stated that he's willing to as well. This would avoid problems with the scope of review and lengthy delays that remand would likely cause if that was where the case headed.
Shunting the case to a status-report track is thus reasonable. The Court will be looking for productive communications between the parties and the prompt exchange of documents such as petitioner's 401k plan.
It is
ORDERED that respondent's September 19, 2023 motion to continue is graned in that this case is stricken from the Court's December 18, 2023 Los Angeles, California trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before December 12, 2023 the parties file a status report describing their progress in exchanging documents and moving toward settlement.