Opinion
24872-14L
10-12-2022
TIMOTHY ELMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
On September 15, 2022, the parties filed a joint status report in this collection due process (CDP) case, requesting that the Court hold a conference call with the parties to discuss next steps of this case. On October 7, 2022, the Court held a conference call with the parties to discuss this case. In light of the discussion, it is
ORDERED that on the Court's own motion, this case is remanded to the IRS's Independent Office of Appeals for the purpose of affording petitioner Timothy Elmes a supplemental CDP hearing. It is further
ORDERED that, on or before April 11, 2023, the IRS shall offer to Mr. Elmes a supplemental CDP hearing at a reasonable and mutually agreed upon date and time at the IRS's Independent Office of Appeals located closest to Mr. Elmes' residence (or at such other place as may be mutually agreed upon). It is further
ORDERED that, on or before May 11, 2023, the parties shall file a joint status report as to the then-present status of this case.