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Grella v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2024
No. 24445-22L (U.S.T.C. Feb. 9, 2024)

Opinion

24445-22L

02-09-2024

MICHAEL J. GRELLA & KATHERINE R. GRELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

This is a collection due process (CDP) case. On February 7, 2024, respondent filed a Motion to Remand. In that motion, respondent represents that petitioners do not object to the granting of the motion.

Upon due consideration of the foregoing and for cause, it is

ORDERED that the above-described Motion to Remand is granted and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further

ORDERED that respondent shall offer petitioners an administrative hearing at a reasonable and mutually agreed upon date and time, but no later than May 10, 2024. It is further

ORDERED that, on or before June 10, 2024, the parties shall file with the Court status reports (preferably a joint report) concerning the then-present status of this case. Respondent shall attach to his report any supplemental notice of determination concerning collection action issued to petitioners.


Summaries of

Grella v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2024
No. 24445-22L (U.S.T.C. Feb. 9, 2024)
Case details for

Grella v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL J. GRELLA & KATHERINE R. GRELLA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 9, 2024

Citations

No. 24445-22L (U.S.T.C. Feb. 9, 2024)