Opinion
777-24L
11-19-2024
BARIVURE B. KORDAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's March 10, 2025, St. Louis, Missouri trial session. On November 18, 2024, the parties concurrently filed joint Motions for Continuance and to Remand. In the Motion to Remand, the parties assert that a change in the applicable law governing a prior collection due process determination provides valid grounds for remand. They specifically request that remand be limited to the following issues:
1. To determine Petitioner's current ability to pay by applying separate property law principles to any updated financial documents or information submitted by Petitioner in conjunction with the remand;
2. To determine whether petitioner is currently unable to pay based upon the Petitioner's redetermined ability to pay under the applicable separate property law principles;
3. To determine whether withdrawal of the notice of federal tax lien for taxable years 2016, 2017 and 2018 will facilitate collection based upon Petitioner's ability to pay under separate property principles;
4. To determine whether Petitioner has entered into an installment agreement under I.R.C. § 6159 to satisfy the tax liability for which the lien was imposed, unless such agreement provides otherwise
For purposes of addressing those issues, it is
ORDERED that the Commissioner's Motion for Continuance filed November 18, 2024, is granted in that this case is stricken for trial from the Court's trial session commencing March 10, 2025, in St. Louis, Missouri. The parties need not appear for calendar call. It is further
ORDERED that the Commissioner's Motion to Remand filed November 18, 2024, is granted, and this case is remanded to the Commissioner's Office of Appeals for further consideration. It is further
ORDERED that a hearing on remand shall take place at a reasonable and mutually agreed upon date and time, but no later than February 28, 2024. It is further
ORDERED that by March 28, 2024, the parties shall file a joint status report, attaching any supplemental determination resulting from the hearing on remand. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report. It is further
ORDERED that this case is restored to the general docket.