Opinion
7678-23L
02-01-2024
HENRY GOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
This case is calendared for trial at the Court's February 21, 2024, Mobile, Alabama Trial Session.
On January 22, 2024, respondent filed (1) a Status Report; (2) a Motion to Remand; and (3) a Motion for Extension of Time, docket entries 15, 16, and 17. Respondent's Motion to Remand requests the Court remand this Collection Due Process Case to the IRS Independent Office of Appeals for further consideration so that the Office of Appeals can verify the underlying liability for 2010 and include the documents related to said verification in the administrative file. Respondent's Motion indicates that petitioner's views regarding the granting of this motion are unknown.
By Order dated January 9, 2024, docket entry 13, the Court directed respondent to file the entire administrative record, appropriately certified as to its genuineness by the Commissioner. Respondent's Motion for Extension of Time requests that the Court extend the time for respondent to file the certified administrative record in this case until after the Court has acted on respondent's motion to remand this case to the IRS Independent Office of Appeals.
On January 29, 2024, docket entry 19, petitioner filed a Status Report indicating that he has filed necessary documents for his case and that he reached out for help with his case.
The Court will grant respondent's Motion to Remand, continue this case, and retain jurisdiction. The Court will also hold the deadline for filing the administrative record in abeyance until further order of the Court.
After due consideration, it is
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that respondent's Motion to Remand, filed January 22, 2024, docket entry 16, is granted and this case is remanded to respondent's IRS Independent Office of Appeals. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to such place as may be mutually agreed upon, at a reasonable and mutually agreed upon date and time, but no later than April 29, 2024. It is further
ORDERED that, on or before June 13, 2024, the parties shall file a Supplemental Notice of Determination, or a Joint Status Report with the Court as to the then-present status of this case. It is further
ORDERED that the deadline for filing the administrative record is held in abeyance until further order of the Court. It is further
ORDERED that this case is stricken for trial from the February 21, 2024, Mobile, Alabama Trial Session of the Court, and this case is continued.