Opinion
23237-18L
03-28-2023
JAMES WILLIAM AVERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This collection due process (CDP) case involves petitioner's tax years 2008-2013. On February 21, 2023, the Court filed an Opinion (T.C. Memo. 2023-18) in which we decided various issues related to petitioner's underlying tax liabilities for these years, including his liability for additions to tax. Respondent has conceded all accuracy-related penalties determined in the notice of deficiency. At the end of the Opinion, we stated that "[a]n appropriate order will be issued."
In his opening brief respondent stated that "[a]fter the Court issues an Opinion in this case, and computations are completed pursuant to Tax Court Rule 155," the case should be remanded to the IRS Independent Office of Appeals (Appeals) for a supplemental CDP hearing. The purpose of the supplemental hearing would be to consider offers of collection alternatives that are "based upon the correct amount of tax, additions to tax, and interest owed by petitioner." See § 6330(c)(2)(A)(iii). Respondent represents that petitioner does not object to a remand.
We agree that it is desirable for the parties to agree on petitioner's aggregate tax liability for 2008-2013-including tax, additions to tax, and interest-before the case is remanded. That said, it does not appear to us that an order for Rule 155 computations would be appropriate since we will remand the case, not enter a decision. We will accordingly direct the parties to file a status report in which they express their agreement as to what petitioner's aggregate underlying liability for 2008-2013 would be-including tax, additions to tax, and interest-if calculated in accordance with the Court's Opinion. Once we receive the status report, we will remand the case to Appeals for a supplemental CDP hearing. It is accordingly
ORDERED that the parties shall file with the Court, on or before May 25, 2023, a joint status report incorporating the information set forth above.