Opinion
9309-21L
09-20-2023
PAULETTE SHOMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This "collection due process" ("CDP") case was set for the Tax Court's New York City trial session beginning March 28, 2022. However, at the Commissioner's request (see Doc. 11), with petitioner's consent, we remanded this case to the IRS's Office of Appeals for a supplemental CDP hearing in that office, retained jurisdiction over this case, and ordered the parties to file status reports every 60 days, which order remains in effect. (See Doc. 13.)
The Commissioner's most recent status report (Doc. 23) reports that the parties are working towards an installment agreement, and that petitioner agreed to file an as-yet-unfiled return for 2022 by a certain date, but that she did not meet that deadline and has not yet filed the return. We do not yet know whether those allegations are true nor, if they are, how petitioner might explain the situation; but if the facts are as alleged, then it might be appropriate for proceedings in the Tax Court to resume and for the case to proceed to trial and decision. It is therefore
ORDERED that, in the next status report (due in about 60 days), the parties (a) shall describe the status of the filing of petitioner's delinquent 2022 return, and (b) if the case is not progressing reasonably before the Independent Office of Appeals, shall make their recommendations as to further proceedings before the Tax Court.