Opinion
8764-23L
11-22-2023
JEAN E. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
Petitioner timely filed her Petition in this case seeking review of a notice of determination dated May 2, 2023, concerning a proposed levy as a collection action under sections 6320 or 6330 of the Internal Revenue Code. This case is currently calendared for trial during the week of February 5, 2023, at the Court's Dallas, Texas trial session.
On November 9, 2023, respondent filed (1) a Motion for Continuance and (2) a Motion to Remand. In the Motion for Continuance, respondent seeks additional time in order to allow petitioner an opportunity to participate in a collection due process hearing, and to allow respondent to issue a supplemental notice of determination or other appropriate notice. The motions state that petitioner's views on these motions are unknown.
Considering the foregoing, it is
ORDERED that on or before December 22, 2023, petitioner shall file responses to respondent's above-referenced Motions.