Opinion
CV-S-01-0211-KJD (LRL)
December 26, 2001
ORDER
Presently before the Court is the United States' Motion and Memorandum to Vacate Notice of Determination and Remand Matter for Continued Adminstrative Hearing (#7). Plaintiff Ahee filed an Objection (#7).
On January 26, 2001, an Appeals officer for the Internal Revenue Service issued a Notice of Determination denying Plaintiff's collection due process administrative appeal regarding the frivolous return penalty assessed against her for the tax year 1997. This matter involves only the validity of the Notice of Determination regarding this penalty. Plaintiff filed suit in the United States District Court because she was not afforded a face-to-face hearing due to the heavy workload of the Internal Revenue Service. The United States has agreed to vacate the Notice of Determination and reopen the administrative hearings. It has agreed to provide Plaintiff with a face-to-face hearing. The parties attempted to enter into a stipulation to vacate and remand this action to continue administrative actions, but Plaintiff allegedly sought conditions not contemplated by 26 U.S.C. § 6330. Therefore, the United States told Plaintiff that it could not enter into a stipulation based on her requests.
The Court finds that Plaintiff will receive the process due her in the administrative hearing. The United States is directed to provide Plaintiff will all the protections and safeguards mandated by 26 U.S.C. § 6330. Plaintiff's request for costs is denied.
IT IS HEREBY ORDERED that the United States' Motion (#7) is GRANTED, and the Notice of Determination is vacated.
IT IS FURTHER ORDERED that the Internal Revenue Service afford Plaintiff the protections mandated by 26 U.S.C. § 6330.
IT IS FURTHER ORDERED that this matter is remanded to the Internal Revenue Service Las Vegas, Appeals division for continued administrative hearings.