Opinion
2398-23L
01-08-2024
ANNAMALAI ANNAMALAI & PARVATHI SIVANADIYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 26, 2023, respondent filed a Motion to Modify Order (motion), moving the Court to modify its September 7, 2023, Order, to grant an extension of time to allow the parties to coordinate and hold the ordered supplemental collection due process hearing. Respondent further requested that the Court require the parties to file separate status reports every 90 days until the hearing is held and the collection due process notice of determination is issued. In his motion respondent informed the Court of difficulties in scheduling a supplemental collection due process hearing with petitioners. Accordingly, the Court will grant respondent's motion in part.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Modify Order, filed December 26, 2023, is granted in part, in that the parties' obligation to hold a supplemental collection due process hearing no later than December 6, 2023, is relieved and on or before March 8, 2024, the parties shall file a joint status report informing the Court of when the supplemental hearing will be held or the then-present status of this case.