Opinion
32373-21L
11-29-2022
JOHN M. MCAULIFFE & ASSOCIATES P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case was calendared for trial during the Court's October 17, 2022, Boston, Massachusetts, trial session. On August 17, 2022, respondent filed a Motion for Summary Judgment (Doc. 9) along with a Declaration of Settlement Officer Natalie Krueger in support of Respondent's Motion for Summary Judgment (Doc. 10). On September 26, 2022, petitioner filed a Response to Motion for Summary Judgment (Doc. 18). On October 3, 2022, respondent filed a Reply to Response to Motion for Summary Judgment (Doc. 20).
On October 4, 2022, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending motion.
On October 11, 2022, respondent filed a Status Report (Doc. 21) informing the Court that the "parties agreed it would be in the best interest of the parties and the Court's resources to have this case remanded back to Appeals for further consideration." The parties requested a continuance so they may prepare a Joint Motion for Remand. By Order served October 12, 2022, among other things, this case was stricken from the Court's October 17, 2022, Boston, Massachusetts, trial session, and respondent's Motion for Summary Judgment was denied without prejudice.
On November 16, 2022, the parties filed a Joint Motion for Remand (Doc. 24), asking the Court to remand this collection due process case to respondent's IRS Independent Office of Appeals for further consideration. Upon due consideration, it is hereby
ORDERED that the parties' Joint Motion to Remand filed November 16, 2022, is granted, and this case is remanded to the IRS Independent Office of Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS Independent Office of Appeals located closest to petitioner's 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 February 27, 2023. It is further
ORDERED that the parties shall file with the Court, on or before April 28, 2023, a joint report (or, if that is not expedient, then separate reports) describing the status of the case.