Opinion
9840-23SL
12-04-2023
MICHAEL R. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge.
This I.R.C. section 6330(d) case is before the Court on respondent's Motion to Remand, filed October 27, 2023. Respondent's motion advises that remand is appropriate to clarify whether the Internal Revenue Service (IRS) Independent Office of Appeals' settlement officer properly verified that the requirements of applicable law and administrative procedure were met for the year in issue, pursuant to I.R.C. section 6330(c)(1), and to supplement the administrative record to include the appropriate IRS records and/or IDRS records. The Court acknowledges petitioner's Reply to Motion to Remand, filed November 18, 2023; however, we are not inclined to condition the remand as requested therein.
That being so, and for cause more fully appearing in respondent's Motion, it is
ORDERED that respondent's Motion to Remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of conducting a further administrative hearing to be held not later than February 28, 2024. It is further
ORDERED that following the completion of further administrative consideration, but not later than March 28, 2024, the parties, jointly or separately, report in writing to the Court as to the status of the case.