Opinion
14124-21L
02-28-2023
DIANE M. DEMOULIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This collection due process (CDP) case is calendared at the Court's March 6, 2023, Houston, Texas, trial session. The parties' pretrial memoranda indicate that the sole question presented for decision is whether the settlement officer abused his discretion in evaluating petitioner's entitlement to a collection alternative. This is normally a question that the Court considers on the basis of the administrative record compiled during the CDP hearing.
On February 27, 2023, the Court convened a teleconference with the parties. On the basis of the parties' representations, it appears that a trial in this case is not necessary. Accordingly, we will strike this case from the March 6 session and direct the parties to submit summary judgment papers addressing the question whether the settlement officer abused his discretion. The parties indicated that there could be a possibility of resolving the case by settlement. The Court will set a briefing schedule that allows the parties sufficient time to explore that option.
Upon due consideration, it is
ORDERED that this case is stricken from the Court's March 6, 2023, Houston, Texas, trial session and is continued. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that respondent shall file, on or before April 28, 2023, a motion for summary judgment or a status report detailing the then-present status of the case. It is further
ORDERED that, if respondent files a motion for summary judgment, petitioner shall file, by June 12, 2023, a response to that motion.
This Order constitutes official notice of its contents to the parties.