Elama v. Comm'r of Internal Revenue

Full title: Alaki M. Elama Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 29, 2021

4532-20L (U.S.T.C. Oct. 29, 2021)

Opinion

4532-20L

10-29-2021

Alaki M. Elama Petitioner v. Commissioner of Internal Revenue Respondent

Kathleen Kerrigan Judge.

ORDER

Kathleen Kerrigan Judge.

Upon due consideration of the parties' joint motion for remand, filed October 27, 2021, it is

ORDERED that this case is stricken from the Court's November 29, 2021, Cleveland, Ohio trial session and continued. It is further

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that the parties' joint motion for 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. sec. 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 at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than December 31, 2021. It is further

ORDERED that the parties shall, on or before January 31, 2022, file a joint report detailing the then-present status of the case. 1