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Foulds v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 20187-21L (U.S.T.C. Mar. 28, 2023)

Opinion

20187-21L

03-28-2023

CAROL RAE FOULDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

Upon due consideration of respondent's Motion To Remand, filed in the above-docketed proceeding on September 7, 2022, petitioner having filed 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 June 6, 2023. It is further

ORDERED that each party shall, on or before June 27, 2023, 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.


Summaries of

Foulds v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 20187-21L (U.S.T.C. Mar. 28, 2023)
Case details for

Foulds v. Comm'r of Internal Revenue

Case Details

Full title:CAROL RAE FOULDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 20187-21L (U.S.T.C. Mar. 28, 2023)