Opinion
5050-23
02-21-2024
CHRISTOPHER V. MOEIN & ANGELA MOEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is calendared for trial at the Court's Knoxville, Tennessee trial session beginning on May 13, 2024. On February 15, 2024, the parties filed a joint Motion to Remand in which it asks the Court to remand this Collection Due Process case to respondent's Independent Office of Appeals for further consideration.
Upon due consideration, it is
ORDERED that the parties' joint motion to remand is granted and this case is stricken from the Court's May 13, 2024, Knoxville, Tennessee trial session. It is further
ORDERED that this case is remanded to respondent's Independent Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. section 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Independent Office of Appeals located closest to petitioners' 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 April 26, 2024. It is further
ORDERED that the parties shall, on or before May 27, 2024, file with the Court a joint status report (or separate status reports if preferred) reporting the then present status of this case. It is further
ORDERED that jurisdiction is retained by the undersigned.