Opinion
14285-23L
12-14-2023
DIEGO E. SALAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
This is a collection due process (CDP) case. On December 8, 2023, respondent filed a Motion to Remand. In that motion, respondent represents that petitioner doe not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that the above-described Motion to Remand is granted and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at the Independent Office of Appeals 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 March 15, 2024. It is further
ORDERED that, on or before April 15, 2024, the parties shall file with the Court status reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice of determination concerning collection action issued to petitioner.