Opinion
18710-19SL 28224-21SL
03-15-2023
MICHAEL KENNETH ANDERSON & CYNTHIA GABRIEL. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Diana L. Leyden, Special Trial Judge.
This case was set on the calendar for the remote Trial Session of the Court at San Francisco, California, on October 11, 2022. On October 12, 2022, counsel for respondent filed with the Court a Motion to Remand, wherein respondent sought to remand these collection cases to the IRS Independent Office of Appeals for further consideration, so a supplemental hearing prescribed by I.R.C. §§ 6320 and 6330 may be conducted with petitioners. Petitioners did not object to the granting of the motion.
By Order served October 17, 2022, jurisdiction was retained by the undersigned, respondent's motion to remand was granted, a supplemental hearing was to be held no later than December 12, 2022, and the parties were directed to file, on or before January 11, 2023, a joint status report regarding the then-present status of this case.
On December 12, 2022, respondent filed a Motion for Extension of Time (motion) requesting 60 days to February 10, 2023, to hold a supplemental hearing, and for the parties to file a joint status report by March 12, 2023.
By Order served December 15, 2022, the Court granted respondent's motion extending to February 10, 2023, to hold a supplemental hearing, and the time within which the parties were to file a joint status report was extended to March 12, 2023.
On March 10, 2023, respondent filed a Status Report stating he did not draft a joint status report in time to mail to petitioners for their review, signature, and to mail back to respondent. Respondent's report further states Appeals held a supplemental hearing with petitioners on February 7, 2023, that the issue raised by petitioners is being considered, and they are in the process of making a determination. Upon due consideration and for cause, it is
ORDERED that, on or before April 10, 2023, the parties shall file a response to this order showing cause why this case should not be returned to the general docket for trial or other disposition.