Opinion
11563-20L 19391-21L
08-08-2023
ORDER
Richard T. Morrison Judge.
These cases are calendared for trial during the Court's November 6, 2023 Los Angeles, California Trial Session.
On July 12, 2023, the parties filed a Joint Motion to Remand requesting that the Court remand these cases to the IRS Independent Office of Appeals "for the purpose of conducting a supplemental administrative hearing with respect to petitioners' updated financial documentation, and their eligibility to enter into a collection alternative.
Upon due consideration, and for cause, it is
ORDERED that the parties' Joint Motion for Remand, filed July 12, 2023, is granted and these cases are remanded to respondent's IRS Independent Office of Appeals. It is further
ORDERED that this case is stricken for trial from the Court's November 6, 2023 Los Angeles, California Trial Session and jurisdiction is retained by the Undersigned. It is further
ORDERED that respondent shall offer petitioners 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 November 6, 2023. It is further
ORDERED that, on or before January 5, 2024, the parties shall file a Joint Status Report reflecting the then-present status of this case and attaching a Supplemental Notice of Determination.