Kelley v. Comm'r of Internal Revenue

Full title: SEAN P. KELLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 12, 2022

No. 20290-21L (U.S.T.C. Sep. 12, 2022)

Opinion

20290-21L

09-12-2022

SEAN P. KELLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On May 16, 2022, respondent filed a Motion for Summary Judgment in the above-docketed matter. Therein, respondent sought to sustain a Notice of Determination Concerning Collection Action(s) Under IRC Sections 6320 or 6330 of the Internal Revenue Code dated May 7, 2021, upholding proposed levy action for the taxable year 2013. Subsequently, on June 21, 21, 2022, petitioner filed an objection to the pending motion, with supporting declaration.

Review of such submissions and the complete record herein has raised questions about the nature and sufficiency of the underlying administrative process, as well as the understandings of the parties involved, all complicated by broader issues attendant to the COVID-19 pandemic. Consequently, the record suggests that the case is one where a remand to the Internal Revenue Service (IRS) Office of Appeals would be productive. See, e.g., Lunsford v. Commissioner, 117 T.C. 183, 189 (2001); Wadleigh v. Commissioner, 134 T.C. 280, 299 (2010).

Accordingly, the premises considered, it is

ORDERED that respondent's Motion for Summary Judgment, filed May 16, 2022, is denied without prejudice. It is further

ORDERED that this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner a further administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner a further administrative hearing at respondent's Appeals Office located closest to petitioner's 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 November 21, 2022. It is further

ORDERED that each party shall, on or before December 12, 2022, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioner.