Opinion
17248-22L
02-13-2023
JAMES DEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's May 22, 2023, Chicago, Illinois, trial session. On February 9, 2023, the parties filed a Joint Motion to Remand (Doc. 9), asking the Court to remand this collection due process case to the IRS Independent Office of Appeals for further consideration. Upon due consideration, it is hereby
ORDERED that this case is stricken from the Court's May 22, 2023, Chicago, Illinois, trial session. It is further
ORDERED that the parties' Joint Motion to Remand filed February 9, 2023, is granted, and this case is remanded to the IRS Independent Office of Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS Independent Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than May 15, 2023. It is further
ORDERED that the parties shall file with the Court, on or before July 14, 2023, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.