Opinion
15800-23L
05-24-2024
NICHOLAS DIAMANTIS & LUCINDA RIAPOLL DIAMANTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This collection due process case is currently calendared for trial during the Court's June 3, 2024, New York, New York, trial session.
On April 4, 2024, respondent filed a Motion for Summary Judgment (Doc. 12). On May 8, 2024, petitioners filed an Opposition to respondent's Motion (Doc. 14).
On May 13, 2024, the Court held a conference call with the parties to discuss, among other things, respondent's Motion for Summary Judgment.
On May 22, 2024, the parties filed a Joint Motion to Remand (Doc. 17), asking the Court to remand the case to the IRS Independent Office of Appeals (IRS Appeals) for further consideration.
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed April 4, 2024, is denied without prejudice to respondent's right to renew. It is further
ORDERED that this case is stricken from the Court's June 3, 2024, New York, New York, trial session, and the parties are excused from appearing at the calendar call on June 3, 2024. It is further
ORDERED that the parties' Joint Motion to Remand filed May 22, 2024, is granted in that this case is remanded to IRS Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioners the supplemental hearing at the IRS Appeals office located closest to petitioners' 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 October 4, 2024. It is further
ORDERED that the parties shall file with the Court, on or before November 4, 2024, 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.