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Kuhns Tree Serv. v. Comm'r of Internal Revenue

United States Tax Court
Jun 5, 2023
No. 17959-22L (U.S.T.C. Jun. 5, 2023)

Opinion

17959-22L

06-05-2023

KUHNS TREE SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On August 15, 2022, petitioner filed the petition to commence this case, seeking review of a notice of determination concerning collection action issued to petitioner with respect to tax periods 3/2017 and 6/2017. On May 26, 2023, respondent filed a Motion to Remand. Respondent indicates in that motion that petitioner has no objection to the granting of the motion.

Upon due consideration of the foregoing, it is

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

ORDERED that petitioner shall be offered an administrative hearing at the Appeals Office located closest to petitioner (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 September 4, 2023. It is further

ORDERED that, on or before October 4, 2023, the parties shall file with the Court status reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice of determination concerning collection action issued to petitioner.


Summaries of

Kuhns Tree Serv. v. Comm'r of Internal Revenue

United States Tax Court
Jun 5, 2023
No. 17959-22L (U.S.T.C. Jun. 5, 2023)
Case details for

Kuhns Tree Serv. v. Comm'r of Internal Revenue

Case Details

Full title:KUHNS TREE SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 5, 2023

Citations

No. 17959-22L (U.S.T.C. Jun. 5, 2023)