Opinion
8406-23L
07-11-2024
ROSALYN BAUGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case was called, and recalled, for trial on April 8, 2024, during the Trial Session of the Court in New York, New York. Counsel for Petitioner appeared and was heard. Counsel for Respondent appeared and was heard.
On April 18, 2024, Petitioner filed with the Court a Motion to Remand. Counsel for Petitioner informed the Court that Petitioner has been experiencing significant financial hardship, resulting in her telephone services being disconnected at all relevant times that Respondent attempted to reach Petitioner. As Petitioner has obtained pro bono counsel, she now has the ability to reliably communicate with Respondent.
On June 20, 2024, Respondent filed with the Court a Response to Motion to Remand, informing the Court that they do not object to the granting of this motion.
Given the Respondent's agreement and as it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted.
For cause, it is
ORDERED that Petitioner's Motion to Remand, filed with the Court on April 18, 2024, is granted and this case is remanded to Respondent's Independent Office of Appeals for further consideration. It is further
ORDERED that Respondent shall offer Petitioner an administrative hearing with the Independent Office of Appeals at a reasonable and mutually agreed upon place, time, and date, but no later than November 7, 2024. It is further
ORDERED that, on or before December 9, 2024, the parties shall file with the Court a status report (preferably a joint status report) concerning the then-present status of this case. It is further
ORDERED that this Division of the Court continues to retain jurisdiction in this case.