Opinion
8430-21L
02-24-2022
Scott L. Givens Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
This collection due process case is set for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On February 18, 2022, the parties filed a Joint Motion to Remand for Supplemental Hearing Under I.R.C. § 6320 (Doc. 7) asking the Court to remand the case to the IRS Independent Office of Appeals (IRS Appeals) for a supplemental collection due process hearing. Also on February 18, 2022, the parties filed a Joint Motion for Continuance of Trial (Doc. 8). Upon due consideration, it is hereby
ORDERED that the parties' Joint Motion for Continuance is granted in that this case is stricken from the Court's March 7, 2022, Dallas, Texas, trial session. It is further
ORDERED that the parties' Joint Motion to Remand is granted, and the case is remanded to IRS Appeals for further consideration, including a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner the supplemental hearing at the IRS 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 date and time, but no later than May 23, 2022. It is further
ORDERED that the parties shall file with the Court, on or before June 22, 2022, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.