Opinion
8913-23L
02-21-2024
ABU BABA & ISHA BABA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This collection due process (CDP) case is calendared for trial during the Court's April 15, 2024, Washington, D.C., trial session. On February 16, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner wife for the taxable years 2016, 2018, and 2019, and a Motion to Remand the case to the IRS Independent Office of Appeals for a supplemental CDP hearing.
Petitioners filed a Petition seeking review of two notices of determination, one for taxable years 2016, 2018, and 2019, and the other for taxable year 2020. The Petition bears the names of both petitioners, and each petitioner signed the First Amended Petition. However, the notice of determination for taxable years 2016, 2018, and 2019 was issued to petitioner husband alone. Respondent represents that no notice of determination for any of those years has been issued to petitioner wife, and he contends that she should accordingly be dismissed with respect to those years. In his Motion to Remand respondent represents that a supplemental CDP hearing to address outstanding questions regarding petitioner husband's 2018 taxable year would be appropriate and productive. He represents that petitioners do not object to the granting of either Motion.
Upon review of the docket, it appears that several filings contain unredacted confidential information. These filings appear at docket entries ##1, 7, 10, and 11. Tax Court Rule 27(a) generally provides that parties should refrain from including (or should take appropriate steps to redact) confidential information such as taxpayer identification numbers, social security numbers, and financial account numbers. The Court will seal these four entries to protect the confidential information appearing in them.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the documents filed in this case at docket entries ##1, 7, 10, and 11 are sealed from public view. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 16, 2024, is granted, and petitioner wife is dismissed from this case for the taxable years 2016, 2018, and 2019. It is further
ORDERED that respondent's Motion to Remand, filed February 16, 2024, is granted in that this case is remanded to the IRS Independent Office of Appeals for further consideration. It is further
ORDERED that respondent shall offer petitioner husband a supplemental administrative hearing at a reasonable and mutually agreeable date, but no later than June 20, 2024. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that respondent shall file with the Court, on or before July 19, 2024, a status report detailing the then-present status of the case. It is further
ORDERED that, if and when any supplemental notice of determination is issued to petitioner husband, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination.