Opinion
26402-21L
12-17-2021
Janet L. Kantor-Gluck, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Albert G. Lauber Judge
This collection due process (CDP) case was assigned to the undersigned for trial or other disposition. It is related to the case at docket No. 11794-20L. That case, which has been remanded to the IRS Office of Appeals for a supplemental CDP hearing, involves the same taxpayer but different tax years.
On December 8, 2021, respondent filed a Motion to Remand this case to the IRS Appeals Office for a supplemental CDP hearing. Petitioner does not object to the granting of this Motion. We will thus grant the Motion with the expectation that the instant case will be remanded to the same IRS Appeals Officer as the related case.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Remand, filed December 8, 2021, is granted, and this case is remanded to the IRS Office of Appeals for a supplemental CDP hearing. It is further
ORDERED that respondent shall offer petitioner a supplemental administrative hearing at a reasonable and mutually agreeable date and time, but no later than March 4, 2022. It is further
ORDERED that respondent shall file with the Court, on or before April 4, 2022, a status report detailing the then-present status of the case. It is further
ORDERED that, if and when any supplemental notice of determination is issued to petitioner, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination.