Opinion
13584-20L
03-23-2022
Wayne Duband Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge.
This collection case was previously set for trial in Detroit, Michigan. On June 15, 2021, the Commissioner filed a motion to remand this case to Appeals for further consideration. Mr. Duband did not oppose the motion, and the Court granted the motion promptly - the same day it was filed. On August 31, 2021, the parties filed a joint status report, informing the Court that Mr. Duband submitted an offer in compromise, which was received by the Commissioner's OIC unit on August 2, 2021, On March 10, 2022, the parties filed their fourth joint status report since the remand, again informing the Court that the Commissioner's OIC unit is reviewing petitioner's offer in compromise. On March 23, 2022, the Court held a conference call with the parties to discuss the status of this case. Mr. Duband is not prejudiced by the OIC unit's inaction; the IRS is prohibited from collecting while this case remains pending. See I.R.C. § 6330(e)(1). Although the Court has an interest in moving cases toward completion, the party causing the delay - the Commissioner - is the only party prejudiced by the continued delay. Accordingly, we will continue to order periodic status reports. It is
ORDERED that the parties shall file a joint status report by May 27, 2022, attaching any supplemental determination resulting from the supplemental hearing. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.