Opinion
1950-23L
12-19-2023
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On October 10, 2023, respondent filed a Motion for Judgment on the Pleadings. The undersigned judge was assigned to this matter, and a contradictory hearing on respondent's motion was set for November 13, 2023 at a special session of the Court in Winston-Salem, North Carolina. By agreement of the parties, this contradictory hearing was continued, and a remote hearing was scheduled. This case was called from the calendar at a special remote session of the Court held on December 13, 2023. Petitioner and respondent's counsel appeared and were heard. In the hearing, the Court indicated how it was inclined to treat respondent's Motion for Judgment on the Pleadings as a Motion for Summary Judgment under Rule 120(b). The Court also indicated how it was agreeable to allow leave for petitioner to now file his reply to respondent's answer, which asserts the affirmative defenses. While the parties indicated that petitioner's CDP hearing may be resolved since the underlying liability at issue for tax year 2017 may be paid in full.
At the conclusion of the hearing, it was agreed that the Court would take respondent's Motion under advisement and the parties were to advise the Court within 30 days as to whether a balance remained due by petitioner with respect to tax year 2017.
Considering the foregoing, it is
ORDERED that the Court takes respondent's Motion for Judgment on the Pleadings under advisement. It is further
ORDERED that on or before January 12, 2024, the parties are to file a joint status report (or separate reports if preferred) outlining the current status of this case.