Opinion
14083-22L
01-27-2023
LAURENCE GLUCK & SANDRA PRUSOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 23, 2022, respondent filed a Motion for Summary Judgment. This case was called and recalled from the calendar of the Trial Session of the Court at New York, New York on January 23, 2023. Petitioner and counsel for the respondent appeared and were heard. Respondent filed amended tax transcripts. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Summary Judgment, filed on November 23, 2022, as supplemented, is denied without prejudice. It is further
ORDERED that on the Court's own motion to remand, this case is remanded to respondent's Appeals Office for purposes of conducting a collection due process hearing. 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 March 24, 2023. It is further
ORDERED that, on or before April 24, 2023, the parties shall file with the Court status reports (preferably a joint report) concerning the then-present status of this case.