Opinion
6691-23L
01-31-2024
HAROLD KUPERSMIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This case is on the calendar of the Court's March 18, 2024, trial session in Philadelphia, Pennsylvania. On December 11, 2023, respondent filed a Motion for Continuance and a Motion to Remand asking the Court to remand this case to respondent's Appeals Office for further consideration. Respondent represents that petitioner objects to the remand and continuance. On December 21, 2023 we directed petitioner to file a response to the motions by January 19, 2024 (Doc. 21). On January 25, 2024, petitioner filed a letter with the Court (Doc. 23). The letter is not responsive to respondent's motions and, consequently, is not responsive to the Court's Order of December 21, 2023. In light of the foregoing, it is
ORDERED that respondent's Motion for Continuance (Doc. 19) is granted and this case is stricken from trial at the above-referenced trial session, and the parties are excused from appearing at the calendar call on March 18, 2024. It is further
ORDERED that respondent's Motion to Remand (Doc. 18) is granted, and this case is remanded to respondent's Appeals Office for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than April 5, 2024. It is further
ORDERED that on or before August 5, 2024, the parties shall file with the Court a status report (jointly if possible, otherwise separately) concerning the then-current status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.