Opinion
20270-21L
04-05-2023
ESTATE OF WAYNE MARGARUM, DECEASED, ARLENE MARGARUM, REPRESENATIVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
On March 28, 2023, pursuant to the Court's October 3, 2022, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. On March 29, 2023, respondent then filed another Status Report that is identical to the Status Report filed on March 28, 2023. In addition, on the same day, respondent filed a document titled "Second Status Report," correcting the Status Report filed on March 28, 2023.
In the Status Report filed on March 28, 2023, respondent reports that a supplemental collection due process hearing was held on February 22, 2023, between a settlement officer with the Internal Revenue Service Independent Office of Appeals (Appeals) and petitioner's counsel (and prior to the hearing, petitioner's counsel provided some financial documents). Respondent also reports that petitioner has not yet provided a completed Form 433-A, Collection Information Statement (Form 433-A), or the outstanding federal income tax returns for the 2007-2018 taxable years to the settlement officer; petitioner also now has outstanding federal income tax returns for the 2019-2021 taxable years. Respondent further reports that the settlement officer has extended the due date for the completed Form 433-A and the outstanding federal income tax returns until April 28, 2023. According to respondent, the settlement officer had requested that the outstanding Form 433-A and the federal income tax returns be provided prior to the February 22, 2023, hearing and then later extended the due date for the Form 433-A until March 8, 2023. Finally, respondent reports that the settlement officer has stated in a letter to petitioner's counsel that the April 28, 2023, extension is the final extension for providing the outstanding Form 433-A and the federal income tax returns, noting that Appeals has been requesting the Form 433-A and the outstanding returns since September of 2020.
In the Second Status Report filed on March 29, 2023, respondent corrects the March 28, 2023, Status Report, reporting that petitioner's counsel had sent the Form 433-A to the settlement officer on March 8, 2023, and that the settlement officer had received the form on that date but was not aware of its receipt because it was routed to a different folder in her inbox; the outstanding federal income tax returns remain due. According to respondent, the settlement officer expects to speak with petitioner's counsel about the status of the case on March 29, 2023. Upon due consideration, it is hereby
ORDERED that respondent's Status Report, filed March 29, 2023, and referenced as docket entry number 21, is stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before June 5, 2023, file status reports, separately or jointly, apprising the Court of the then present status of this case.