Opinion
1479-22L
03-10-2023
ASHA MARIA LAMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
On March 1, 2023, the parties filed with the Court a Joint Status Report which indicates that the parties have not reached an agreement as to certain issues in the case; namely, whether the IRS Independent Office of Appeals abused its discretion by denying petitioner a collection alternative or lien withdrawal at the conclusion of petitioner's CDP proceeding.
Petitioner has proposed, and respondent does not object to, a remand of this case to the IRS Independent Office of Appeals for a CDP hearing considering a potential lien withdrawal or collection alternative.
Additionally, petitioner requests that petitioner's Motion to Withdraw Without Prejudice, filed January 31, 2023, docket entry 16, be stricken from the record.
The Court will strike petitioner's Motion to Withdraw Without Prejudice from the record and remand this case to the IRS Independent Office of Appeals to consider petitioner's collection alternatives.
After due consideration, and for cause, it is
ORDERED that petitioner's Motion to Withdraw Without Prejudice, filed January 31, 2023, docket entry 16, is stricken from the Court's record in this case. It is further
ORDERED that this case is remanded to the IRS Independent Office of Appeals to consider petitioner's collection alternatives. It is further
ORDERED that respondent shall offer petitioner a supplemental CDP hearing at the IRS Independent Office of Appeals location 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 June 1, 2023. It is further
ORDERED that, on or before July 17, 2023, the parties shall file a Joint Status Report (or, if not expedient, separate status reports) with the Court as to the then-present status of this case. The Joint Status Report shall include a Supplemental Notice of Determination.