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Lubin v. Comm'r of Internal Revenue

United States Tax Court
Mar 26, 2024
No. 16142-23L (U.S.T.C. Mar. 26, 2024)

Opinion

16142-23L

03-26-2024

JEFFREY LUBIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

This collection due process case is currently calendared for trial during the Court's June 3, 2024, New York, New York, trial session. On March 21, 2024, respondent filed an unopposed Motion to Remand (Doc. 13), asking the Court to remand the case to the IRS Independent Office of Appeals (IRS Appeals) for further consideration. Upon due consideration, it is hereby

ORDERED that this case is stricken from the Court's June 3, 2024, New York, New York, trial session, and the parties are excused from appearing at the calendar call on June 3, 2024. It is further

ORDERED that respondent's Motion to Remand filed March 21, 2024, is granted in that this case is remanded to IRS Appeals for further consideration, including a supplemental administrative hearing. It is further

ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS Appeals office located closest to petitioners' residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than June 24, 2024. It is further

ORDERED that the parties shall file with the Court, on or before July 24, 2024, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further

ORDERED that the undersigned judge retains jurisdiction of this case.


Summaries of

Lubin v. Comm'r of Internal Revenue

United States Tax Court
Mar 26, 2024
No. 16142-23L (U.S.T.C. Mar. 26, 2024)
Case details for

Lubin v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY LUBIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 26, 2024

Citations

No. 16142-23L (U.S.T.C. Mar. 26, 2024)