Opinion
12892-20L 13630-20L
08-13-2021
TIM S. LEWIS, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
PATRICK J. URDA, JUDGE
These collection due process (CDP) cases are calendared for trial at the Court's remote session in San Diego, California, which is scheduled to begin September 20, 2021. On May 26, 2021, the Commissioner moved to remand these cases to the IRS Independent Office of Appeals for a supplemental hearing to consider a collection alternative. (Doc 12.) Petitioner, Tim S. Lewis, filed his objection on June 22, 2021. (Doc 15.) We will grant the Commissioner's motion.
"Doc." references are to the documents contained in the lead docket index, Docket No. 12892-20L. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure.
The Commissioner acknowledges in his motion that the settlement officer assigned to Mr. Lewis' case made several errors in the conduct of Mr. Lewis' CDP hearing. (Doc. 12.) In particular, the Commissioner concedes that the settlement officer failed to properly direct correspondence to Mr. Lewis' current attorney (Doc. 12 at 3, 5) and overlooked the financial information (including Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals) that Mr. Lewis had submitted for consideration (id. at 4-5.) Mr. Lewis objects to the remand on the ground that this Court first should determine that the settlement officer abused her discretion and that Mr. Lewis did not receive a fair hearing. (Doc. 15 at 19-20.)
The parties are really saying the same thing. Both agree that significant errors occurred that deprived Mr. Lewis of a proper CDP hearing, including consideration of his proposed collection alternative. We "remand a case to Appeals when the taxpayer did not have a proper hearing and the further hearing is necessary or will be productive." Synergy Envtl., Inc. v. Commissioner, T.C. Memo. 2014-140, at *6 n.3. See also Lunsford v. Commissioner, 117 T.C. 183, 189 (2001); Emery Celli Cuti Brinckerhoff & Abady, P.C. v. Commissioner, T.C. Memo. 2018-55, at *23 ("Where the Appeals employee conducting a CDP hearing has committed an abuse of discretion, we sometimes remand the case for remedial action in a supplemental hearing."). Because of the errors detailed by the parties we think it necessary to remand so that Mr. Lewis may receive a full and proper hearing.
Accordingly, it is
ORDERED that the Commissioner's motion to remand, filed on May 26, 2021, is granted and these cases are remanded to the Independent Office of Appeals for a supplemental hearing. It is further
ORDERED that the hearing shall take place at a reasonable and mutually agreed date and time, but no later than October 12, 2021. It is further
ORDERED that jurisdiction over these cases are hereby retained by the undersigned. It is further
ORDERED that these cases are stricken from the Court's September 20, 2021, San Diego, California, remote trial calendar. It is further
ORDERED that, on or before November 12, 2021, the parties shall file with the Court a joint status report (or if that is not expedient, then separate reports) describing the status of these cases, proposing a schedule for further proceedings and attaching thereto a copy of any supplemental notice issued to petitioner.