Opinion
16874-22L
06-27-2023
JOHN D. HUDSON & DIANA L. HUDSON, 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 October 2, 2023, in Kansas City, Missouri.
On June 21, 2023, Respondent filed with the Court a Motion to Remand, and concurrently therewith filed a Motion for Continuance of Trial. Respondent informed the Court that a request for continuance and remand to the Independent Office of Appeals for a supplemental Collection Due Process hearing is being made so that Petitioners may properly challenge the underlying tax liability. As it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted.
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion to Remand, filed with the Court on June 21, 2023, is granted and this case is remanded to Respondent's Independent 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 a supplemental administrative hearing at Respondent's Independent Office of Appeals located closest to Petitioners' 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 September 19, 2023. It is further
ORDERED that, on or before February 16, 2024, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case. It is further
ORDERED that Respondent's Motion for Continuance of Trial, filed with the Court on June 21, 2023, is granted in that this case is stricken from the Trial Session of the Court scheduled to commence on October 2, 2023, in Kansas City, Missouri. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.