Talbot v. Comm'r of Internal Revenue

Full title: ROBERT D. TALBOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 27, 2022

No. 19364-19L (U.S.T.C. Oct. 27, 2022)

Opinion

19364-19L

10-27-2022

ROBERT D. TALBOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ELIZABETH CREWSON PARIS JUDGE

ORDER

ELIZABETH CREWSON PARIS JUDGE

By Order dated August 5, 2022, docket entry 30, the Court: (1) remanded the case to respondent's Appeals Office to consider petitioner's collection alternatives; (2) directed respondent to offer petitioner a supplemental CDP hearing at respondent's Appeals Office located closest to petitioner's residence (or at such other place as may be mutually agreed upon); and (3) that the parties, on or before December 19, 2022, file a Joint Status Report to include a supplemental Notice of Determination.

On October 26, 2022, docket entry 32, respondent filed a Motion for Extension of Time requesting that the Court extend the time for the Office of Appeals to offer petitioner a supplemental CDP hearing in this case by sixty (60) days from November 2, 2022, until January 3, 2023; and that the Court extend the time for filing of a Joint Status Report including a supplemental Notice of Determination by the parties by sixty (60) days from December 19, 2022, until February 17, 2023.

Respondent's Motion states that this case has been reassigned and transferred to the Seattle Office of Appeals, as it is the closest Office of Appeals to petitioner's residence. A Settlement Officer in the Seattle Office of Appeals has not yet been assigned in this case.

Respondent's Motion indicates that petitioner's views regarding the granting of this motion are unknown.

The Court will grant respondent's Motion for Extension of Time.

After due consideration, and for cause, it is

ORDERED that respondent's Motion for Extension of Time is granted in that the time in which the Office of Appeals shall offer petitioner a supplemental CDP hearing in this case is extended by sixty (60) days from November 2, 2022, until January 3, 2023; and that the time for filing of a Joint Status Report, including a supplemental Notice of Determination by the parties, is extended by sixty (60) days from December 19, 2022, until February 17, 2023.