Opinion
5002-22L
03-09-2023
DEXTER DERRELL FINKLEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
This "collection due process" ("CDP") case is set for trial at the Court's Washington, D.C. trial session beginning May 8, 2022. On January 25, 2023, the Commissioner filed a motion to remand (Doc. 10), in which he asks the Court to remand this case to the IRS's Independent Office of Appeals for a supplemental CDP hearing in that office. By our order of February 1, 2023, (Doc. 11), we directed the petitioner Dexter Derrell Finklea to file a response to the Commissioner's motion, no later than February 24, 2023. Mr. Finklea made no filing. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's motion to remand is granted, that this case is stricken from the Court's Washington, D.C. trial session beginning May 8, 2023, that jurisdiction over this case is retained by the judge signing this order, and that this case is remanded to the IRS's Independent Office of Appeals in order to afford Mr. Finklea a supplemental administrative hearing. It is further
ORDERED that the IRS shall on or before May 1, 2023, offer to Mr. Finklea a supplemental hearing at a reasonable and mutually agreed upon date and time. at the IRS's Independent Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon). It is further
ORDERED that the parties shall, on or before June 2, 2023, file with the Court a joint report (or, if that is not expedient, then separate reports), 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 Mr. Finklea.