Opinion
14149-23L
05-10-2024
LARRY MACDONALD & CINDY MACDONALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On May 6, 2024, respondent filed in this collection due process case a Motion to Remand. In that motion, respondent represents that petitioners do not object to the granting of the motion.
Upon due consideration of the foregoing and for cause, it is
ORDERED that the above-described Motion to Remand 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 petitioners an administrative hearing with the Independent Office of Appeals at a reasonable and mutually agreed upon place, date, and time, but no later than October 8, 2024. It is further
ORDERED that, on or before November 8, 2024, the parties shall file with the Court written reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice of determination concerning collection action issued to petitioners.