Opinion
3403-22L
09-01-2022
ARIZONA INTENSIVIST, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge
This case is currently set for trial at the Court's October 3, 2022, Phoenix, Arizona trial session. On August 30, 2022, respondent filed a Motion for Continuance and a Motion to Remand. Respondent states in the motion to remand that "respondent's revenue officer forwarded a request that petitioner's employment tax and unemployment tax liabilities for the 2016 be reviewed for audit reconsideration… Due to unforeseen circumstances and administrative delays, the audit reconsideration request was never received or never acknowledged as being received by the appropriate IRS office."
The Court remands a collection due process case to respondent's Office of Appeals when the taxpayer did not receive a proper hearing or when the Court determines that a further hearing is necessary and will be productive. See Lunsford v. Commissioner, 117 T.C. 183, 189 (2001). Upon due consideration and for cause, it is hereby
ORDERD that respondent's Motion for Continuance, filed August 30, 2022, is granted in that this case is stricken from the Court's October 3, 2022, Phoenix, Arizona trial session and continued. It is further
ORDERED that respondent's Motion for Remand, filed August 30, 2022, is granted and this case is remanded to respondent's Office of Appeals to permit audit reconsideration as described in respondent's Motion to Remand. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that, on or before December 1, 2022, the parties shall file status reports regarding the then-present status of this case.