Opinion
24603-21L
09-11-2023
ROBERT H. MENDELSOHN & INGRID MENDELSOHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
EMIN TORO JUDGE.
This case was calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On March 30, 2022, the parties filed a Joint Motion to Remand (Doc. 10) asking the Court to remand this collection due process case to the respondent's Independent Office of Appeals for the limited purpose of allowing petitioners to accept an offer-in-compromise that had previously been agreed upon but not accepted.
By Order served April 6, 2022, among other things, this case was stricken from the May 9, 2022, Washington, D.C., trial session, the parties' Joint Motion to Remand was granted, and the case was remanded to respondent's Independent Office of Appeals for the limited purpose of acceptance of the offer-in-compromise outlined in paragraph two of the parties' Joint Motion to Remand.
On November 8, 2022, the parties filed a Joint Status Report (Doc. 18) informing the Court that "[o]n October 20, 2022, respondent's Independent Office of Appeals issued an acceptance letter to petitioners, indicating acceptance of petitioners' amended Form 656, Offer-in-Compromise, dated August 22, 2022. The parties are currently working together to draft a proposed stipulated decision."
On January 17, 2023, both petitioners and respondent filed Status Reports (Docs. 23 & 24).
On February 24, 2023, petitioners filed a document entitled "Motion Seeking Reissuance of Offer in Compromise Acceptance Letter" (Doc. 26). The cover page of the document is labeled "Motion to Clarify Order." The Motion asked the Court to order IRS Appeals "to reissue the letter accepting the Petitioners' Offer in Compromise" because of perceived defects with a prior letter. On March 10, 2023, respondent filed a Response to petitioners' Motion (Doc. 28).
On March 20, 2023, the Court held a conference call with the parties to discuss the current status of the case and petitioners' pending Motion. As discussed during the conference call and agreed to by the parties, the Court held petitioners' Motion Seeking Reissuance of Offer in Compromise Acceptance Letter in abeyance to give petitioners an opportunity to work with IRS Appeals.
On April 19, 2023, the parties filed a Joint Status Report (Doc 32) requesting additional time to file an additional status report or a decision document.
On August 21, 2023, both petitioners and respondent filed Status Reports (Docs. 34 & 35). Respondent's Status Report advised the Court as follows:
On May 11, 2023, the Office of Appeals issued a supplemental notice of determination to the petitioners and their counsel, allowing the petitioners 90 days from the date of issuance of the supplemental notice of determination to make the outstanding payment due under the offer in compromise. The deadline for payment was August 9, 2023.
On May 31, 2023, respondent's counsel called petitioners' counsel to confirm that she and the petitioners had received the supplemental notice of determination. Petitioners' counsel confirmed receipt.
On August 8, 2023, petitioners' counsel called respondent's counsel to inform him that the petitioners were unlikely to be able to make the outstanding payment due for the offer in compromise by the payment deadline, August 9, 2023.
On August 18, 2023, respondent's counsel contacted the Office of Appeals to verify that no payment had been made by the petitioners by the payment deadline. The Office of Appeals confirmed that no payment has been made by the petitioners on the outstanding balance.
Petitioners' Status Report stated that "Petitioners respectfully request that this matter be set for either trial or remanded to the IRS Office of Appeals as the parties are not able to resolve the matter by stipulated decision."
On August 28,2023, the Court held a conference call with the parties to discuss the current status of the case and the scheduling of trial.
On September 7, 2023, petitioners' counsel informally informed Court personnel for the first time that petitioner Robert H. Mendelsohn is experiencing health issues.
The Court wishes Mr. Mendelsohn a speedy recovery. But review of the informal materials submitted by petitioners' counsel does not persuade the Court at this stage that trial in the case should be postponed, especially in light of the age of this case and the course of its proceedings thus far. The Court will set this case for trial during one of the dates discussed with the parties during the conference call. If, as the informal update from petitioners' counsel indicates, Mr. Mendelson finds out in October that travel for the trial session would be precluded because of the need for medical treatment, petitioners' counsel is free to seek a continuance then, accompanied by appropriate medical documentation attesting to the need to postpone the trial. In the meantime, if the circumstances merit it, either party is free to file any appropriate motion asking the Court to resolve the case without trial. If a party needs relief from the deadlines set out in the Standing Pretrial Order for filing such motions, it is free to seek such relief through an appropriate motion.
Upon due consideration, it is hereby
ORDERED that petitioners' Motion Seeking Reissuance of Offer in Compromise Acceptance Letter filed February 24, 2023, is denied. It is further
ORDERED that this case is calendared for trial during the Court's November 14, 2023, Washington, D.C., special trial session beginning at 10:00 a.m. Eastern Time in the North Courtroom, 400 Second Street, NW, Washington, D.C. 20217. It is further
ORDERED that the Clerk of the Court shall serve on the parties the Court's Standing Pretrial Order for the November 14, 2023, Washington, D.C, special trial session.
This Order constitutes official notice of its contents to the parties.