Opinion
27269-21L
03-18-2022
Diana Callinan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial on the Court's May 16, 2022, New York City, New York trial session. On March 17, 2022, respondent filed an unopposed motion for continuance and asks that the Court restore this case to the general docket. The motion states that tt issue in this case is respondent's determination upholding a lien for petitioner's 2017 taxable year. The lien was filed due to a balance owed on petitioner's self-reported tax for the year at issue in this case. Petitioner argues that respondent's Settlement Officer abused his discretion when he determined to uphold the lien at the conclusion of the parties' CDP hearing. To properly evaluate petitioner's arguments, respondent's counsel needs the benefit of the administrative file to examine the documents in this case, including the Settlement Officer's notes from the CDP hearing. Respondent's counsel has not yet received the administrative file in this case and is still working to obtain the file.
Upon due consideration, it is
ORDERED that respondent's motion for continuance of trial is granted and this case is stricken from the Court's May 16, 2022, New York City, New York trial session and is continued generally.