Opinion
13111-23L
12-08-2023
PHILMORE MCKENZIE & AUDREY MCKENZIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Remand, filed December 4, 2023, and there being no objection to the granting of that Motion, it is
ORDERED that respondent's above-referenced Motion 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 at the Appeals Office located closest to petitioners (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 March 6, 2024. It is further
ORDERED that, on or before April 5, 2024, the parties shall file with the Court a joint report regarding the then-present status of this case. Respondent shall attach thereto any supplemental notice of determination issued to petitioners.