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Fayiga v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 20269-19L (U.S.T.C. Aug. 3, 2022)

Opinion

20269-19L

08-03-2022

ADEBAYO O. FAYIGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

This is a collection due process (CDP) case. On June 23, 2022, respondent filed a Motion to Remand. In that motion, respondent represents that petitioner does not object to the granting of the motion.

Upon due consideration of the foregoing and for cause, it is

ORDERED that the respondent's above-described Motion to Remand is granted and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at the Independent Office of Appeals located closest to petitioner (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 November 3, 2022. It is further

ORDERED that, on or before December 2, 2022, the parties shall file with the Court status reports (preferably a joint report) concerning the then-present status of this case. Respondent shall attach to his report any supplemental notice of determination issued to petitioner.


Summaries of

Fayiga v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 20269-19L (U.S.T.C. Aug. 3, 2022)
Case details for

Fayiga v. Comm'r of Internal Revenue

Case Details

Full title:ADEBAYO O. FAYIGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 20269-19L (U.S.T.C. Aug. 3, 2022)