Opinion
13164-20L
09-02-2021
Nancy M. Phillips Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial on the Court's September 13, 2021, St. Louis, Missouri remote trial session. On September 1, 2021, the parties filed a joint motion for continuance of trial and a joint motion to remand in which it asks the Court to remand this Collection Due Process case to respondent's Office of Appeals for further consideration.
Upon due consideration, it is
ORDERED that the parties' joint motion for continuance is granted and this case is stricken for trial from the Court's September 13, 2021, St. Louis, Missouri remote trial session. It is further
ORDERED that the parties' joint 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 6330. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Office of Appeals located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than November 2, 2021. It is further
ORDERED that the parties shall, on or before January 3, 2022, file with the Court the Notice of Determination for petitioner's 2017 taxable year or file a joint status report on the then-present status of this case. It is further
ORDERED that the undersigned judge retains jurisdiction over this case.
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