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

United States Tax Court
Aug 9, 2023
No. 19084-22L (U.S.T.C. Aug. 9, 2023)

Opinion

19084-22L

08-09-2023

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


ORDER

Christian N. Weiler, Judge

On August 4, 2023, respondent filed Motion to Remand in which it asks the Court to remand this Collection due Process case to respondent's Office of Appeals for further consideration. The motion states that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's Motion to Remand 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 by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than September 4, 2023. It is further

ORDERED that respondent shall, on or before October 6, 2023, file with the Court a status report on the then-present status of this case.


Summaries of

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

United States Tax Court
Aug 9, 2023
No. 19084-22L (U.S.T.C. Aug. 9, 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: Aug 9, 2023

Citations

No. 19084-22L (U.S.T.C. Aug. 9, 2023)