Opinion
7901-21L
03-07-2022
Eliezer Grossman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
The Commissioner has filed a motion to remand this case for a supplemental hearing before IRS Appeals. We will grant the motion.
This is a "collection due process" case, in which we review IRS Appeals' determination to sustain a levy of petitioner Eliezer Grossman's State tax refund. After receiving Appeals' notice of determination, Mr. Grossman filed his petition in the Tax Court. That petition "request[s the Tax Court to] send this back to appeals ... in order for my accountant to be able to finish this up in a timely manner with appeals".
In his recent motion the Commissioner has now acceded to Mr. Grossman's position and has moved the Tax Court to "remand" the case (i.e., send it back) to Appeals, as the petition requests. Since a remand is desired by both parties, we will grant the motion and remand the case.
We stress to Mr. Grossman and to his accountant (who can speak for Mr. Grossman before Appeals but not before the Tax Court) that they must cooperate with Appeals and with IRS counsel in this Tax Court case. They must give them their up-to-date contact information (mailing address, telephone number, and email address) and must be responsive to their reasonable inquiries.
It is
ORDERED that the Commissioner's motion to remand is granted, that this case is stricken from the calendar of the Court's New York City session beginning March 28, 2022, that jurisdiction over this case is retained by the judge signing this order, and that this case is remanded to the IRS's Office of Appeals in order to afford petitioner a supplemental administrative hearing. It is further
ORDERED that the IRS shall on or before June 6, 2022, offer to petitioner a supplemental hearing at a reasonable and mutually agreed upon date and time. The supplemental hearing shall be conducted by video conference or by telephone unless both parties agree to meet in-person. In the case of an agreed meeting in-person, the supplemental hearing shall take place at the IRS's Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon and taking into account any scheduling difficulties associated with the coronavirus pandemic). It is further
ORDERED that the parties shall, on or before July 6, 2022, file with the Court a joint report (or, if that is not expedient, then separate reports), describing the status of the case and proposing a schedule for further proceedings, to which they shall attach a copy of any supplemental notice issued to petitioner.