Opinion
453-22L
09-20-2022
TIMOTHY M. MOORE & REBECCA A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This collection due process (CDP) is currently calendared on the Court's Jacksonville, Florida trial session, scheduled to begin December 19, 2022. On September 14, 2022, the Commissioner filed a motion to remand in which he asks the Court to remand this case to the IRS's Office of Appeals for a supplemental CDP hearing. The Commissioner's motion also states that petitioners Timothy and Rebecca Moore do not object to the granting of this motion. Upon due consideration, it is
ORDERED that this case is stricken from the above-referenced trial session, and jurisdiction of this case is retained by the undersigned. It is further
ORDERED that the Commissioner's motion to remand is granted, and that this case is remanded to the IRS's Office of Appeals. It is further
ORDERED that the IRS shall offer the Moores a supplemental hearing at a reasonable and mutually agreed upon date and time but no later than November 15, 2022. The supplemental hearing shall be conducted by video conference or by telephone unless both parties agreed to meet in-person. In the case of an agreed meeting in-person, the supplemental hearing shall take place at the IRS's Office of Appeals located closest to the Moores' residence (or at such other place as may be mutually agreed upon). It is further
ORDERED that, on or before December 15, 2022, the parties shall file with the Court a joint status report (or separate reports, if that is more expedient), describing the status of the case and proposing a schedule for further proceedings, to which they shall attach a copy of any supplemental notice issued to petitioners.