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Lin v. Comm'r of Internal Revenue

United States Tax Court
Sep 30, 2021
No. 12316-20L (U.S.T.C. Sep. 30, 2021)

Opinion

12316-20L

09-30-2021

George Ching-Piao Lin & Chang S.H. Lin Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Joseph Robert Goeke Judge.

Upon due consideration of respondent's motion to remand, filed September 27, 2021, it is

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that this case is stricken for trial from the January 31, 2022 Seattle, Washington Trial Session and is continued. It is further

ORDERED that respondent's motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. § 6330. It is further

ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' residence (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 January 25, 2022. It is further

ORDERED that each party shall on or before February 24, 2022, file with the Court, and serve on the other party a report regarding the then present status of this case.

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Summaries of

Lin v. Comm'r of Internal Revenue

United States Tax Court
Sep 30, 2021
No. 12316-20L (U.S.T.C. Sep. 30, 2021)
Case details for

Lin v. Comm'r of Internal Revenue

Case Details

Full title:George Ching-Piao Lin & Chang S.H. Lin Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Sep 30, 2021

Citations

No. 12316-20L (U.S.T.C. Sep. 30, 2021)