Opinion
14118-23L
04-25-2024
VICKI BUCKLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This collection due process case is currently calendared for trial during the Court's May 20, 2024, Helena, Montana, trial session. On March 13, 2024, respondent filed a Motion to Remand (Doc. 9) asking the Court to remand the case to the IRS Independent Office of Appeals (IRS Appeals) for further consideration.
By Order served March 15, 2024, petitioner was directed to file on or before April 4, 2024, a response to respondent's Motion to Remand. As of the date of this Order no response has been received by or on behalf of petitioner.
On April 19, 2024, respondent filed a Motion for Continuance of Trial (Doc. 14).
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Continuance of Trial filed April 19, 2024, is granted in that this case is stricken from the Court's May 20, 2024, Helena, Montana, trial session. It is further
ORDERED that respondent's Motion to Remand filed March 13, 2024, is granted in that this case is remanded to IRS Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS Appeals office located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than July 23, 2024. It is further
ORDERED that the parties shall file with the Court, on or before December 20, 2024, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.