Opinion
454-22L
01-05-2023
TIMOTHY M. MOORE & REBECCA A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
The Court remanded this collection due process (CDP) case to the IRS Independent Office of Appeals (Appeals) for a supplemental CDP hearing, to be held no later than November 15, 2022, and directed the parties to file a status report thereafter.
On November 8, 2022, the Commissioner filed a status report indicating that due to an inadvertent clerical error, the Appeals office did not receive notification of the Court's September 2022 Order until November 2, 2022. He further stated that Appeals is working on assigning a settlement officer and scheduling a supplemental CDP hearing. Upon due consideration, it is
ORDERED that, on or before March 6, 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 petitioners Timothy M. and Rebecca A. Moore.