Opinion
23268-22SL
06-05-2023
TONI SHAW WATKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
This case was calendared for trial at the Court's Winston-Salem, North Carolina trial session on May 30, 2023, On May 1, 2023, respondent filed a Motion to Remand in which it asks the Court to remand this Collection due Process case to respondent's Office of Appeals for further consideration. On May 2, 2023, the Court served an Order to Show Cause on petitioner instructing her to on or before May 22, 2023, file a response with the Court and show cause in writing why respondent's Motion to Remand filed May 1, 2023, should not be granted. On May 22, 2023, petitioner filed a Response to Order to Show Cause. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Remand is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further
ORDERED that the Court's Order to Show Cause served May 2, 2023, is discharged. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than August 1, 2023. It is further
ORDERED that the parties shall, on or before August 31, 2023, file with the Court a joint status report (or separate status reports, if preferred) on the then-present status of this case. It is further
ORDERED that, if and when any supplemental notice of determination is issued to petitioner, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination.