Opinion
1357-21L
02-22-2022
Susan M. Laferrera Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge.
This "collection due process" case brought under I.R.C. section 6330(d) concerns a notice of determination by the Office of Appeals of the Internal Revenue Service, sustaining a notice of Federal tax lien filed to assist in collection of petitioner's income tax liability for 2017. The case was scheduled for trial at the Court's session in New York City beginning March 28, 2022, but the parties have filed a proposed stipulated decision that indicates that the IRS intends to abate the tax liability at issue. In a telephone conference among the Court and the parties on February 22, 2022, respondent's counsel confirmed that the liability will be abated and the lien will be extinguished. The Court therefore questioned why the decision to be entered in the case should sustain the notice of determination (as provided in the proposed stipulated decision) and thereby sustain the filing of the notice of lien, and asked whether in the alternative the case should be left open until the liability had been abated and the lien extinguished, after which the case might be dismissed as moot or otherwise resolved. Both parties expressed an interest in pursuing that alternative course of action. It is therefore
ORDERED that the proposed stipulated decision will not be entered at this time. It is further
ORDERED that this case is continued (and therefore will not be called at the Court's New York City session beginning March 28, 2022), but that the judge signing this order retains jurisdiction over this case. It is further
ORDERED that, no later than April 25, 2022, the parties shall file a revised proposed stipulated decision, or a motion to dismiss on grounds of mootness, or a status report, or another appropriate filing.