Opinion
16954-23L
09-27-2024
NEIL BITZER & KATHRYN BITZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge.
This I.R.C. section 6330(d) case is before the Court on respondent's motion for continuance, filed August 23, 2024. A hearing was conducted on the motion in Detroit, Michigan, on September 25, 2024. Counsel for the parties, both in support of the motion, appeared and were heard.
Pending the application of tax payments made by petitioners after the Notice of Determination under review in this case was issued, a motion to remand is contemplated by the parties. That being so, and for reasons set forth more fully in the transcript of the proceedings, it is
ORDERED that respondent's motion is granted, and this case is continued generally.