Opinion
454-22L
03-20-2023
TIMOTHY M. MOORE & REBECCA A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
The Court previously remanded this collection due process (CDP) case to the IRS Independent Office of Appeals for a supplemental CDP hearing.
On March 1, 2023, the Commissioner filed a status report. On March 6, 2023, petitioners Timothy M. Moore and Rebecca A. Moore filed their status report. Both reports indicated that the Collection Division is currently evaluating the Moores' request for a collection alternative. We will give the parties additional time to resolve this case. Accordingly, it is
ORDERED that, on or before May 16, 2023, the parties shall file a joint status report (or separate reports, if that is more expedient), describing the then-present status of this case and attaching a copy of any supplemental notice issued to the Moores.