Opinion
12031-21SL
07-20-2023
JOSEPH ANDREW ABBOTT & PAMELA ABBOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On July 19, 2023, respondent filed a Motion to Remand (motion) for an order remanding this Collection Due Process case to respondent's Appeals Office located closest to petitioners to conduct a supplemental hearing to determine whether petitioners qualify for currently not collectible status. Respondent further indicated he spoke with petitioners to obtain their views on filing a joint motion to remand, but petitioners did not wish to file a joint motion to remand and expressed a desire for the Court to decide this motion. Petitioners' views on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that, on or before August 9, 2023, petitioners shall file a response to respondent's above-referenced motion.
If the parties would like a conference call with Judge Ley den they should contact her chambers administrator, Sharon Cutter, by email sharon.cutter@ustaxcourt.gov, by calling the chambers telephone (202) 521-0823, or by calling the chambers administrator's work telephone (240) 762-2457.