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Demar Gen. Constr. v. Comm'r of Internal Revenue

United States Tax Court
Jul 7, 2023
No. 19084-22L (U.S.T.C. Jul. 7, 2023)

Opinion

19084-22L

07-07-2023

DEMAR GENERAL CONSTRUCTION, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler Judge

By Order dated May 31, 2023, this Court denied respondent's Motion for Summary Judgment due to the existence of unresolved factual issues raised by petitioner. On June 29, 2023, respondent filed a status report advising the Court of the then-present status of the case. Respondent represents that he has contacted the IRS Appeals Manager to ask if they will voluntarily accept the case for a supplemental collection due process conference. The IRS Appeals Manager indicated that they would accept the case following a remand by the Court. Respondent represents that petitioner's counsel agrees with the opportunity for a supplemental hearing, and that respondent will file the appropriate Motion to Remand the case.

Upon due consideration of the foregoing, it is

ORDERED that on or before August 7, 2023, respondent shall file a Motion to Remand or the parties shall file a joint report (or separate reports if preferred) informing the Court of the then-present status of the case.


Summaries of

Demar Gen. Constr. v. Comm'r of Internal Revenue

United States Tax Court
Jul 7, 2023
No. 19084-22L (U.S.T.C. Jul. 7, 2023)
Case details for

Demar Gen. Constr. v. Comm'r of Internal Revenue

Case Details

Full title:DEMAR GENERAL CONSTRUCTION, LTD., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 7, 2023

Citations

No. 19084-22L (U.S.T.C. Jul. 7, 2023)