Opinion
6603-23L
01-16-2024
JULIO DAVILA & AISHA QAASIM-DAVILA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This collection-du-process case is on the February 13, 2024 Los Angeles, California trial calendar. After filing the administrative record, the parties now agree that there were enough serious mistakes during the CDP hearing as to justify a remand. It is therefore
ORDERED that the parties' January 5, 2024 motion to continue is granted in that this case is stricken from the Court's February 12, 2024 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that the parties' January 5, 2024 motion to remand is granted, and this case is remanded to the IRS Independent Office of Appeals for a supplemental hearing. It is also
ORDERED that the parties shall, on or before July 11, 2024, file with the Court respondent's supplemental notice of determination after remand or a status report describing their progress in obtaining one.