Opinion
17554-23L
05-29-2024
JOHN R. LOVELESS & BESS E. LOVELESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on June 10, 2024, in Dallas, Texas.
On April 5, 2024, Respondent filed with the Court a Motion for Continuance of Trial. Respondent requested that this case be removed from the June 10, 2024, Trial Session and be restored to general docket. On April 5, 2024, Respondent also filed with the Court a Motion to Remand. Respondent requested that this case be remanded to Respondent's Independent Office of Appeals for further consideration and allow Respondent to issue a supplemental notice of determination, or other appropriate notice. Respondent informed the Court that Petitioners' views on both motions is unknown.
On April 15, 2024, Respondent filed with the Court a Status Report. Respondent informed the Court that Petitioners do not object to the granting of the pending Motions.
For cause, it is
ORDERED that Respondent's Motion to Remand, filed with the Court on April 5, 2024, is granted and this case is remanded to Respondent's Independent Office of Appeals for further consideration. It is further
ORDERED that Respondent shall offer Petitioner an administrative hearing with the Independent Office of Appeals at a reasonable and mutually agreed upon place, date, and time, but no later than July 11, 2024. It is further
ORDERED that, on or before August 12, 2024, the parties shall file with the Court a status report (preferably a joint status report) concerning the then-present status of this case. Respondent shall attach to their report any supplemental notice of determination concerning collection action issued to Petitioners. It is further
ORDERED that Respondent's Motion for Continuance of Trial, filed on April 5, 2024, is granted and this case is stricken from the June 10, 2024, Trial Session of the Court in Dallas, Texas. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.