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Rey v. Comm'r of Internal Revenue

United States Tax Court
Aug 20, 2021
No. 11821-20SL (U.S.T.C. Aug. 20, 2021)

Opinion

11821-20SL

08-20-2021

Luis Alejandro Rey, Petitioner v. Commissioner of Internal Revenue, Respondent


ORDER

RICHARD T. MORRISON JUDGE

It is ORDERED that this case is stricken for trial from the Court's September 20, 2021 remote Baltimore, Maryland Trial Session and jurisdiction is retained by the Undersigned. It is further

ORDERED that respondent's August 12, 2021 motion to remand is granted and this case is remanded to respondent's Office of Appeals for consideration to determine the extent to which petitioner's financial circumstances have changed and whether agreement can be reached on a collection alternative. It is further

ORDERED that respondent shall offer petitioner a hearing for further consideration with respondent's Appeals Office located closest to petitioner's residence (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 November 16, 2021. It is further

ORDERED that the parties shall, on or before January 17, 2022, file reports reflecting the then-present status of this case.


Summaries of

Rey v. Comm'r of Internal Revenue

United States Tax Court
Aug 20, 2021
No. 11821-20SL (U.S.T.C. Aug. 20, 2021)
Case details for

Rey v. Comm'r of Internal Revenue

Case Details

Full title:Luis Alejandro Rey, Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Aug 20, 2021

Citations

No. 11821-20SL (U.S.T.C. Aug. 20, 2021)