Opinion
12794-20SL
10-08-2021
Barbara Kellam-Scott & Edward B. Scott Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice dated June 2, 2021, this case is calendared for trial at the New York, New York remote trial session of the Court commencing on November 1, 2021. On September 20, 2021, respondent filed a Motion to Remand this case to respondent's Appeals Office for a due process hearing. On September 23, 2021, petitioners filed an Opposition To Motion To Remand objecting to the granting of respondent's motion.
On October 8, 2021, the Court conducted a conference call with the parties. During that call, the Court explained the remand process to petitioner Barbara Kellam-Scott. The Court further advised the parties that it was inclined to grant respondent's motion in order to advance potential settlement of this matter.
Premises considered, it is hereby, ORDERED that this case is stricken for trial from the Court's New York, New York remote trial session commencing on November 1, 2021. It is further
ORDERED that respondent's Motion to Remand, filed September 20, 2021, is granted in that this case is remanded to respondent's Appeals Office for a due process hearing to be held on or before December 30, 2021. It is further
ORDERED that the parties shall, on or before January 28, 2022, file with the Court status report(s) (joint or separate) advising of the then present status of this case. It is further
ORDERED that jurisdiction of this case is hereby retained by the undersigned.
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