Opinion
18012-23L
08-13-2024
MICHAEL H. BRODER & JUDITH A. BRODER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This collection due process (CDP) case is currently calendared on the Court's Birmingham, Alabama trial session, scheduled to begin October 15, 2024.
On June 14, 2024, the Commissioner filed a motion to remand requesting that the Court remand this case to the IRS's Independent Office of Appeals. Specifically, the Commissioner asserts that the Office of Appeals neglected to include in the administrative record certain documents that had been used to verify the assessment (as expressly referenced in the notice of determination). The Commissioner requests that this case be remanded so that Appeals can supplement the administrative record to include the materials relied upon in making verifications under section 6330(c)(1).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Petitioners Michael H. Broder and Judith A. Broder do not object to the Commissioner's motion to remand. Consistent with their position that the settlement officer committed an abuse of discretion, however, they argue that the case should be remanded for full reconsideration.
We will remand the case for the limited purpose requested by the Commissioner, i.e., supplementing the administrative record to include the documents the Office of Appeals relied upon in making its determination. Once the record is complete, we will determine whether the settlement officer committed an abuse of discretion as would necessitate a remand as sought by the Broders.
After due consideration, it is
ORDERED that the Commissioner's motion to remand filed June 14, 2024, is granted, and this case is remanded to the Independent Office of Appeals for further consideration to be held no later than October 1, 2024. It is further
ORDERED that, on or before October 8, 2024, the parties shall file a joint status report (or separate reports, if that is more expedient) as to the then-present status of this case. The Commissioner shall attach any supplemental notice issued to the Broders.
ORDERED that this case is stricken from the calendar for the trial session of this Court scheduled to commence on October 15, 2024, in Birmingham, Alabama. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.