Opinion
3944-23L
12-08-2023
RUSS L. GODFREY & NATALIE K. GODFREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
This case is calendared for trial at the Court's March 18, 2024, Oklahoma City, Oklahoma, trial session. On December 6, 2023, respondent filed a Motion to Remand and a Motion for Continuance. Respondent's counsel advised the Court in the motions that petitioners' counsel has no objection to the motions. Upon due consideration, it is
ORDERED that respondent's Motion to Remand is granted, and this case is remanded to the Independent Office of Appeals (Appeals) for the purpose of affording petitioners and/or their duly authorized representative an administrative hearing pursuant to I.R.C. section 6330. Appeals should verify all legal and administrative requirements have been met for the assessment and collection of the tax liability. Appeals should also determine whether petitioners are entitled to dispute their underlying tax liability, and if they are, give them an opportunity to do so. It is further
ORDERED that the administrative hearing shall take place at respondent's Appeals Office located closest to petitioner's residence (or at such other place as may be agreed upon) at a reasonable and mutually agreed upon date and time, but no later than April 17, 2024. It is further
ORDERED that on or before May 17, 2024, the parties shall file a joint Status Report regarding the then-present status of this case. It is further
ORDERED that respondent's Motion for Continuance is granted in that this case is stricken for trial from the Court's trial session commencing March 18, 2024, in Oklahoma City, Oklahoma. It is further
ORDERED that this case is restored to the general docket.