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Galloway v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2021
No. 6706-20L (U.S.T.C. Sep. 28, 2021)

Opinion

6706-20L

09-28-2021

Brian L. Galloway & Janice Galloway Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Alina I. Marshall Judge.

This case is calendared for a remote trial at the session of the Court scheduled to commence on October 18, 2021, for cases in which Dallas, Texas, is the place of trial.

On September 15, 2021, the parties filed a motion to remand. On the same day, the parties filed a motion for continuance of trial generally.

Upon due consideration, it is

ORDERED that the parties' motion to remand filed September 15, 2021, is granted and this case is remanded to respondent's Appeals Office for a supplemental collection due process hearing in accordance with the agreed-upon terms as set forth in the parties' joint motion to remand. It is further

ORDERED that the parties' motion for continuance of trial generally filed September 15, 2021, is granted in that this case is stricken from the Court's October 18, 2021, Dallas,  Texas, trial session and is continued. It is further

ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' 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 December 22, 2021. It is further

ORDERED that the parties shall file a joint report regarding the current status of this case on or before January 21, 2022. It is further

ORDERED that jurisdiction is retained by the undersigned.

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Summaries of

Galloway v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2021
No. 6706-20L (U.S.T.C. Sep. 28, 2021)
Case details for

Galloway v. Comm'r of Internal Revenue

Case Details

Full title:Brian L. Galloway & Janice Galloway Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Sep 28, 2021

Citations

No. 6706-20L (U.S.T.C. Sep. 28, 2021)