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Paint Creek Joint Ems Fire Dist. v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2024
No. 15518-23L (U.S.T.C. Feb. 1, 2024)

Opinion

15518-23L

02-01-2024

PAINT CREEK JOINT EMS FIRE DISTRICT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE.

Upon due consideration of respondent's Motion To Remand, filed in the above-docketed proceeding on January 30, 2024, petitioner having no objection thereto, it is

ORDERED that the above-referenced motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner (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 April 11, 2024. It is further

ORDERED that each party shall, on or before May 2, 2024, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioner.


Summaries of

Paint Creek Joint Ems Fire Dist. v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2024
No. 15518-23L (U.S.T.C. Feb. 1, 2024)
Case details for

Paint Creek Joint Ems Fire Dist. v. Comm'r of Internal Revenue

Case Details

Full title:PAINT CREEK JOINT EMS FIRE DISTRICT, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 1, 2024

Citations

No. 15518-23L (U.S.T.C. Feb. 1, 2024)