Opinion
1599-21L
02-21-2023
DAVID H. HOFFMAN & HAGIT HOFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This collection due process case is on the Court's March 6, 2023 trial calendar for Dallas, Texas. It centers on a question of valuation that apparently affects the computation of petitioners' reasonable collection potential. Development has been a bit slow because petitioners are residents of Israel. The parties recently reported, however, that there is enough information to support a remand to IRS Appeals.
It is therefore
ORDERED that the parties' February 13, 2023 motion to continue this case is granted in that it is stricken from the Court's March 6, 2023 trial calendar for Dallas, Texas. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that the parties' February 13, 2023 motion to remand is granted, and this case is remanded to respondent's Appeals Office for a supplemental notice of determination. It is also
ORDERED that on or before May 22, 2023 the parties shall file a supplemental notice of determination, or respondent shall file a status report describing the parties' progress at IRS Appeals.