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Kim v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 3619-24 (U.S.T.C. Jul. 25, 2024)

Opinion

3619-24

07-25-2024

DANIEL J. KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On June 10, 2024, respondent filed in this collection due process case a Motion to Remand. Petitioner has filed no objection to the granting of that motion.

Upon due consideration of the foregoing and for cause, it is

ORDERED that the above-described Motion to Remand is granted and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further

ORDERED that respondent shall offer petitioner an administrative hearing with the Independent Office of Appeals at a reasonable and mutually agreed upon place, date, and time, but no later than October 25, 2024. It is further

ORDERED that, on or before November 25, 2024, the parties shall file with the Court written reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice issued to petitioner.


Summaries of

Kim v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 3619-24 (U.S.T.C. Jul. 25, 2024)
Case details for

Kim v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL J. KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 25, 2024

Citations

No. 3619-24 (U.S.T.C. Jul. 25, 2024)