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Martini v. Comm'r of Internal Revenue

United States Tax Court
Jul 17, 2023
No. 21010-22L (U.S.T.C. Jul. 17, 2023)

Opinion

21010-22L

07-17-2023

JOHN J. MARTINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the joint Motion To Remand, filed in the above-docketed proceeding by the parties on June 27, 2023, it is

ORDERED that the above-referenced motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's 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 September 25, 2023. It is further

ORDERED that each party shall, on or before October 16, 2023, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioner.


Summaries of

Martini v. Comm'r of Internal Revenue

United States Tax Court
Jul 17, 2023
No. 21010-22L (U.S.T.C. Jul. 17, 2023)
Case details for

Martini v. Comm'r of Internal Revenue

Case Details

Full title:JOHN J. MARTINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 17, 2023

Citations

No. 21010-22L (U.S.T.C. Jul. 17, 2023)