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Am. Solar Elec. v. Comm'r of Internal Revenue

United States Tax Court
Dec 14, 2023
No. 7297-23L (U.S.T.C. Dec. 14, 2023)

Opinion

7297-23L

12-14-2023

AMERICAN SOLAR ELECTRIC INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

This collection-due-process case is on the March 4, 2024 Las Vegas, Nevada trial calendar. Respondent has two pending motions, neither of which petitioner opposes. Although neither party has asked for a continuance, remand to IRS Appeals will likely lead to either settlement or decision on a supplemental administrative record. It is very unlikely to require a trial, so it is

ORDERED that respondent's November 28, 2023 motion to extend his time to file an administrative record is granted, and his deadline for doing so is extended to on or before January 26, 2024. It is also

ORDERED that respondent's November 28, 2023 motion to remand is granted, and this case is remanded to IRS Appeals for a supplemental hearing. It is also

ORDERED that this case is stricken from the Court's March 4, 2023 Las Vegas trial calendar. It is also

ORDERED that this division of the Court retains jurisdiction. It is also

ORDERED that on or before January 26, 2024 the parties file a joint status report describing their progress at IRS Appeals


Summaries of

Am. Solar Elec. v. Comm'r of Internal Revenue

United States Tax Court
Dec 14, 2023
No. 7297-23L (U.S.T.C. Dec. 14, 2023)
Case details for

Am. Solar Elec. v. Comm'r of Internal Revenue

Case Details

Full title:AMERICAN SOLAR ELECTRIC INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Dec 14, 2023

Citations

No. 7297-23L (U.S.T.C. Dec. 14, 2023)