Opinion
9068-23L
01-16-2024
MICHAEL DARKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
Pending before the Court in this case are (1) respondent's Motion to Supplement the Record, filed December 6, 2023, (2) respondent's Motion to Remand, filed December 7, 2023 and (3) respondent's Motion for Continuance, filed December 7, 2023. On December 13, 2023, the Court served on petitioner an Order requiring a response to respondent's aforementioned motions on or before January 5, 2024. To date, the Court has received no such response from petitioner. Premises considered, it is
ORDERED that respondent's Motion to Supplement the Record, filed December 6, 2023, is granted. It is further
ORDERED that respondent's Motion for Continuance, filed December 7, 2023, is granted and this case is stricken from the Court's January 22, 2024, Washington, D.C. trial session and continued. It is further
ORDERED that respondent's Motion for Remand, filed December 7, 2023, is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6330. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than April 15, 2024. It is further
ORDERED that the parties shall, on or before May 15, 2024, file with the Court a joint report or separate reports as to the then present status of this case. If respondent's Office of Appeals has issued petitioner a supplemental notice of determination at that time, the parties shall attach such notice to their reports. It is further
ORDERED that jurisdiction is retained by this Division of the Court.