Opinion
11203-22L
01-10-2023
YVONNE MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH A. COPELAND, JUDGE
This case is calendared for trial at the Trial Session of the Court set to commence on January 23, 2023, in Dallas, Texas.
On December 27, 2022, respondent filed with the Court a Motion to Remand. Respondent informed the Court that the parties are requesting this case by remanded to the Independent Office of Appeals for a supplemental Collection Due Process hearing in order to fully consider petitioner's collection alternatives. As it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Remand, filed with the Court on December 27, 2022, is granted and this case is remanded to Respondent's Independent Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to § 6330. It is further
ORDERED that respondent shall offer petitioner a supplemental administrative hearing at respondent's Independent Office of Appeals 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 March 6, 2023. It is further
ORDERED that, on or before August 7, 2023, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case.