Opinion
7565-21SL
09-07-2022
VICTOR U. CADABONA & DAILEEN ROSE C. CADABONA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the October 11, 2022, San Francisco, California, remote, Trial Session of the Court. Petitioners filed a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute, (2) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, (3) describing the efforts that the parties have undertaken or plan to undertake to retrieve and compile an adequate administrative record to permit effective judicial review, and (4) informing the Court whether the party plan to file any pretrial motion(s) and, if so, the nature of such motion(s).
If the underlying tax liability at issue in this case includes the assessment of a penalty to which section 6751(b)(1) applies, respondent in the above referenced report shall also: (1) attach any relevant documents to demonstrate compliance with section 6751(b)(1); (2) notify the Court whether he is abating the penalty, if he concludes that the penalty was not properly assessed; or (3) notify the Court whether it is his position that section 6751(b)(1) does not apply and provide an explanation. See Graev v. Commissioner, 147 T.C. 460, 484 n.22 (2016), supplemented and overruled in part 149 T.C. 485, 493 (2017) (citing secs. 6320(c), 6330(c)(1) which require that the settlement officer in a CDP hearing obtain verification that the requirements of any applicable law or administrative procedure have been met).
Upon due consideration, it is
ORDERED that, on or before September 30, 2022, the parties shall file written reports with the Court as more fully described in this order.