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Caponigro v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2024
No. 10438-23SL (U.S.T.C. Mar. 4, 2024)

Opinion

10438-23SL

03-04-2024

VICTOR A. CAPONIGRO & MARGARET CAPONIGRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Zachary S. Fried, Special Trial Judge

Giving due regard to the representations contained in respondent's Motion to Remand, filed March 1, 2024, it is

ORDERED that this case is stricken for trial from the Philadelphia, Pennsylvania trial session of the Court scheduled to begin on April 29, 2024, and is continued with jurisdiction retained by the undersigned. It is further

ORDERED that respondent's Motion to Remand is granted, and this case is remanded to respondent's Independent Office of Appeals for the purpose of conducting a further administrative hearing to be held not later than May 1, 2024. It is further

ORDERED that following the completion of further administrative consideration, but not later than June 4, 2024, each party shall report in writing to the Court regarding the then present status of the case. Respondent shall attach to his report a copy of a supplemental notice of determination, if any, issued to petitioners.


Summaries of

Caponigro v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2024
No. 10438-23SL (U.S.T.C. Mar. 4, 2024)
Case details for

Caponigro v. Comm'r of Internal Revenue

Case Details

Full title:VICTOR A. CAPONIGRO & MARGARET CAPONIGRO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 4, 2024

Citations

No. 10438-23SL (U.S.T.C. Mar. 4, 2024)