Opinion
22853-22SL
01-16-2024
ROYALTY CHOP SHOP CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This collection due process case is calendared for trial at the Court's New York, New York trial session scheduled to commence on February 5, 2024.
Pending before the Court is the Commissioner's Motion to Remand, filed January 11, 2024. The Commissioner states that the Company does not object to the Court granting the Motion.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on February 5, 2024. It is further
ORDERED that the Commissioner's Motion to Remand, filed January 11, 2024, is granted and this case is remanded to the Commissioner's Independent Office of Appeals (Appeals Office) for further consideration. It is further
ORDERED that the Commissioner shall offer the Company a supplemental administrative hearing at his Appeals Office located closest to the Company's principal place of business (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 30, 2024. It is further
ORDERED that, on or before May 31, 2024, the parties shall file with the Court a joint status report regarding the then-present status of this case and attach the supplemental notice of determination. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.