Opinion
9309-21L
03-07-2022
Paulette Shomo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
This "collection due process" ("CDP") case is set for the Court's New York City trial session beginning March 28, 2022. On January 24, 2022, the Commissioner filed a motion to remand (Doc. 11), in which he asks the Court to remand this case to the IRS's Office of Appeals for a supplemental CDP hearing in that office. In a telephone conference held January 25, 2022, petitioner stated that she consents to the motion. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's motion to remand is granted, that this case is stricken from the Court's New York City session beginning March 28, 2022, that jurisdiction over this case is retained by the judge signing this order, and that this case is remanded to the IRS's Office of Appeals in order to afford petitioner a supplemental administrative hearing. It is further
ORDERED that the IRS shall on or before June 6, 2022, offer to petitioner a supplemental hearing at a reasonable and mutually agreed upon date and time. The supplemental hearing shall be conducted by video conference or by telephone unless both parties agree to meet in-person. In the case of an agreed meeting in-person, the supplemental hearing shall take place at the IRS's Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon and taking into account any scheduling difficulties associated with the coronavirus pandemic). It is further
ORDERED that the parties shall, on or before July 6, 2022, file with the Court a joint report (or, if that is not expedient, then separate reports), describing the status of the case and proposing a schedule for further proceedings, to which they shall attach a copy of any supplemental notice issued to petitioner.