Opinion
19046-21L
10-26-2022
RICHARD M. KERGER & JESSICA R. KERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Court's Trial Session set to commence on November 7, 2022, in Cleveland, Ohio.
On October 7, 2022, respondent filed with the Court a Motion to Remand. Respondent informed the Court that the Office of Appeals stated in the Notice of Deficiency that respondent's counsel had informed the Office of Appeals that the Department of Justice had sole jurisdiction with respect to the collection of the tax liability. A judgment was entered in favor of the government in the district court regarding taxable years 2003, 2004, 2005, 2006, and 2007. Petitioners appealed this decision to the Sixth Circuit. Respondent requests a remand of this case to the Office of Appeals regarding taxable year 2017. The Court was informed that petitioner does not object to the granting of this motion. As it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted.
Upon due consideration, and for cause, it is
ORDERED that this case is stricken for trial from the Court's Trial Session set to commence on October 24, 2022, in Dallas, Texas. It is further
ORDERED that respondent's Motion to Remand, filed with the Court on October 7, 2022, is granted and this case is remanded to Respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that respondent shall offer petitioner a supplemental administrative hearing at respondent's Independent Office of Appeals 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 February 24, 2023. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that, on or before March 24, 2023, the parties shall file with the Court a joint status report regarding the then-present status of this case.