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Cornutt v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 310-23L (U.S.T.C. Apr. 23, 2024)

Opinion

310-23L

04-23-2024

DAVID P. CORNUTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent


ORDER

Courtney D. Jones, Judge

On April 22, 2024, the parties filed a Motion to Remand asking the Court to remand this case to respondent's Appeals Office for further consideration. Upon due consideration and for cause, it is

ORDERED that petitioner is not required to file a reply brief pending further direction by the Court. It is further

ORDERED that the parties' Motion to Remand is granted, and this case is remanded to respondent's Appeals Office for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. sections 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than June 21, 2024. It is further

ORDERED that on or before October 23, 2024, the parties shall file with the Court a status report (jointly if possible, otherwise separately) concerning the then-current status of this case.


Summaries of

Cornutt v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 310-23L (U.S.T.C. Apr. 23, 2024)
Case details for

Cornutt v. Comm'r of Internal Revenue

Case Details

Full title:DAVID P. CORNUTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent

Court:United States Tax Court

Date published: Apr 23, 2024

Citations

No. 310-23L (U.S.T.C. Apr. 23, 2024)