Opinion
23237-18L
07-28-2023
JAMES WILLIAM AVERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This collection due process (CDP) case involves petitioner's 2008-2013 tax years. On February 21, 2023, the Court filed an Opinion (T.C. Memo. 2023-18) deciding various issues related to petitioner's underlying tax liabilities, including his liability for additions to tax. By Order served March 28, 2023, we directed the parties to file a status report expressing "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." We noted that, once we received a status report containing the parties' agreement on tax computations, we expected to remand the case to the IRS Independent Office of Appeals (Appeals) for a supplemental CDP hearing to consider what (if any) collection alternatives for 2008-2013 might be appropriate in light of petitioner's actual tax liabilities.
On July 25, 2023, respondent filed a status report representing that he has been unable to reach petitioner to discuss the computations. The next day petitioner filed a status report expressing his belief that "the calculations are improper and a violation of his due process" because Appeals did not "consider his objections and Offer in Compromise."
If petitioner wishes to pursue a supplemental CDP hearing, he shall reach an agreement with respondent on the tax computations within 30 days. If petitioner does not wish to pursue a supplemental CDP hearing, we will order the submission of tax computations under Rule 155 and proceed to enter a decision sustaining the collection actions for 2008-2013.
In consideration of the foregoing, it is
ORDERED that the parties shall file with the Court, on or before August 25, 2023, a joint status report consistent with the directions set forth in our Order served March 28, 2023. It is further
ORDERED that, if petitioner does not wish to pursue a supplemental CDP hearing, the parties shall file, on or before September 1, 2023, computations for entry of decision under Tax Court Rule 155.