Maynor v. Comm'r of Internal Revenue

Full title: WYNNE D. MAYNOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 31, 2022

No. 14046-21L (U.S.T.C. Mar. 31, 2022)

Opinion

14046-21L

03-31-2022

WYNNE D. MAYNOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

DAVID GUSTAFSON, JUDGE

ORDER

DAVID GUSTAFSON, JUDGE

This "collection due process" ("CDP") case is set for the Court's Philadelphia, Pennsylvania, trial session beginning April 18, 2022. On March 28, 2022, the Commissioner filed a motion to remand (Doc. 8), in which he asks the Court to remand this case to the IRS's Office of Appeals for a supplemental CDP hearing in that office. On March 28, 2022, the Commissioner also filed a motion for continuance (Doc. 9), in which he asks the Court to remove this case from the Philadelphia, Pennsylvania, trial session. For the reasons stated in the Commissioner's motions, it is

ORDERED that the Commissioner's motion for continuance is granted, that this case is stricken from the Court's Philadelphia, Pennsylvania, session beginning April 18, 2022, and that jurisdiction over this case is retained by the judge signing this order. It is further

ORDERED that the Commissioner's motion to remand is granted and that this case is remanded to the IRS's Office of Appeals in order to afford petitioner a supplemental administrative hearing. It is further

ORDERED that the IRS shall on or before June 28, 2022, offer to petitioner a supplemental hearing at a reasonable and mutually agreed upon date and time. The supplemental hearing shall be conducted by video conference or by telephone unless both parties agree to meet in-person. In the case of an agreed meeting in-person, the supplemental hearing shall take place at the IRS's Office of Appeals located closest to petitioner's residence (or at such other place as may be mutually agreed upon and taking into account any scheduling difficulties associated with the coronavirus pandemic). It is further

ORDERED that the parties shall, on or before July 28, 2022, file with the Court a joint report (or, if that is not expedient, then separate reports), describing the status of the case and proposing a schedule for further proceedings, to which they shall attach a copy of any supplemental notice issued to petitioner.