Feliz v. Comm'r of Internal Revenue

Full title: ROBERTO FELIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 30, 2023

No. 1080-23L (U.S.T.C. Nov. 30, 2023)

Opinion

1080-23L

11-30-2023

ROBERTO FELIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Motion To Remand, filed in the above-docketed proceeding on November 28, 2023, petitioner having no objection thereto, it is

ORDERED that the above-referenced motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (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 February 7, 2024. It is further

ORDERED that each party shall, on or before February 28, 2024, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioner.