Opinion
12009-20L
08-03-2021
Luke F. Henry & Meghan A. Bryant Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on September 13, 2021, for cases where New York, New York is the place of Trial.
On July 27, 2021, respondent filed with the Court a Motion to Remand pursuant to Tax Court Rule 50 to remand this Collection Due Process case to respondent's Office of Appeals for further consideration. This case stems from a Notice of Determination Concerning Collection Action(s) under IRC Section 6320 and/or 6330 dated September 2, 2020, upholding a notice of federal tax lien filing (the "notice of determination). Respondent's motion indicates that this case involves the collection of Petitioners' unpaid income tax liabilities for the 2013 and 2014 tax years. Upon remand, the Settlement Officer will consider whether Petitioners are eligible for a collection alternative to satisfy the unpaid income tax liabilities for the tax years at issue. Petitioners do not object to the granting of this motion.
Based on the foregoing, it is
ORDERED that this case is stricken from the September 13, 2021, Trial Session of the Court where New York, New York is listed as the place of trial. It is further
ORDERED that respondent's motion for remand, filed July 27, 2021, is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than November 29, 2021. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that, on or before January 28, 2022, the parties shall file with the Court, a joint status report regarding the then present status of this case.