Opinion
17027-18L
01-20-2022
Kenneth James Lay, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
JOSEPH W. NEGA, JUDGE
This case is calendared for trial at the session of the Court to be conducted remotely, commencing Monday, January 31, 2022, for cases in which Birmingham, Alabama, is listed as the place of trial.
On January 7, 2022, respondent filed a Motion to Remand, representing therein that the Court remand this Collection Due Process case to the Respondent's Office of Appeals for further consideration. Furthermore, respondent states that the views of petitioner to the granting of respondent's Motion to Remand are unknown.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Remand filed January 7, 2022, is granted, and this case is stricken for trial from the January 31, 2022, Birmingham, Alabama, remote session of the Court and is continued. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before March 21, 2022, the parties shall file (1) a stipulated decision or (2) a joint status report (or separate reports if this is not possible) of the then-present status of this case
The Court encourages all litigants to register for electronic access (eAccess) so that you may electronically file and view documents in your Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.