Opinion
3404-20L
06-10-2021
Paul Brian Fitzpatrick & Shelly Fitzpatrick Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 2, 2020, respondent filed a Motion To Remand. Although the Court directed petitioners to file an objection, if any, to respondent's motion to remand, petitioners failed to do so. Accordingly, it is
ORDERED that respondent's motion to remand is granted, and this case is remanded to respondent's Appeals Office for the purposes of conducting a hearing to consider petitioners' installment agreement or other collection alternatives. It is further
ORDERED that the above-referenced hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than September 3, 2021. It is further
ORDERED that each party shall, on or before October 1, 2021, file with the Court a report regarding the then present status of this case. Respondent shall attach to his report the Supplemental Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 issued to petitioners, if any.