Opinion
22506-22L
12-20-2023
EDWARD WILLIAM ALLRED & RACHEL KING ALLRED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case was calendared for trial at the Court's San Antonio, Texas trial session commencing on December 11, 2023. On September 7, 2023, the Administrative Record related to this administrative appeal was lodged, and the parties filed a Stipulation as to the Administrative Record on September 11, 2023. On October 12, 2023, respondent filed a Motion for Summary Judgment. While also on October 12, 2023, petitioners filed a Motion for Summary Judgment, along with a Motion to Remand.
By Order served on October 19, 2023, the parties motions were set for contradictory hearing at a date and time certain of 10 am on Tuesday, December 12, 2023. The case was called and counsel for respondent, David Sohn, and petitioner Edward William Allred appeared and were heard. On December 13, 2023, respondent filed a status report withdrawing his opposition to petitioners' Motion to Remand.
Considering the foregoing, it is
ORDERED that the parties respective Motions for Summary Judgment are taken under advisement. It is further
ORDERED that petitioners' Motion to Remand is granted. It is further, ORDERED that the undersigned retains jurisdiction over this case. It is further
ORDERED that this case is remanded to respondent's Independent Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. section 6330. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Independent Appeals Office located closest to petitioners' residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than February 16, 2024. It is further.
ORDERED that the parties shall, on or before April 19, 2024, 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 petitioners, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination.