Opinion
3012-23L
02-06-2024
GEORGE W. ILCHERT, Petitioner 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 April 8, 2024, in New York, New York.
On January 22, 2024, the parties filed with the Court a Joint Motion for Order Remanding Case for Supplemental Hearing. The parties requested that this Collection Due Process (CDP) case be remanded to Respondent's Independent Office of Appeals for a supplemental hearing on or before April 30, 2024, subject to the following parameters: (1) the Settlement Officer will consider whether Petitioner is eligible for the Installment Agreement as negotiated by the parties during the pendency of this case, and; (2) Petitioner shall provide the Settlement Officer any requested information to determine if approving the Installment Agreement is appropriate, and if Petitioner fails to provide the Settlement Officer with the requested information timely, the Settlement Officer shall sustain the collection action.
Upon due consideration, and for cause, it is
ORDERED that this case is stricken for trial from the Trial Session of the Court scheduled to commence on April 8, 2024, in New York, New York and continued. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that the parties' Joint Motion for Order Remanding Case for Supplemental Hearing, filed with the Court on January 22, 2024, is granted and this case is remanded to the Internal Revenue Service's (IRS's) Independent Office of Appeals for the purposes of affording Petitioners a supplemental administrative hearing. It is further
ORDERED that Respondent shall offer Petitioners a supplemental administrative hearing at the IRS'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 April 30, 2024. It is further
ORDERED that, on or before August 22, 2024, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case.