Opinion
10146-19L
10-22-2021
Jay H. Lee and Pei-Ling Lu, Deceased, Jay H. Lee, Special Administrator Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
This case has been assigned to the undersigned for disposition or other appropriate case management. On October 18, 2021, respondent filed a Motion to Remand, therein requesting that the Court remand this case to respondent's Office of Appeals for a supplemental collection due process hearing for the purpose of further considering an installment agreement as a possible collection alternative. Respondent represents that petitioners do not object to the granting of the Motion.
The foregoing considered, it is
ORDERED that respondent's Motion to Remand, filed October 18, 2021, is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioners a supplemental administrative hearing for consideration of an installment agreement. It is further
ORDERED that respondent shall offer petitioners a supplemental administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than January 21, 2022. It is further
ORDERED that each party shall, on or before February 22, 2022, file with the Court a report regarding the then present status of this case. Respondent shall attach to his report the Supplemental Notice of Determination Concerning Collection Actions Under I.R.C. Sections 6320 or 6330 issued to petitioners, if any. It is further
ORDERED that jurisdiction over this case is retained by the undersigned.
Joseph H. Gale, Judge