Opinion
6286-23L
12-20-2023
THOMAS P. MULLEN SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
COURTNEY D. JONES JUDGE
This case is on the calendar of the Court's March 18, 2024, trial session for Philadelphia, Pennsylvania. On December 7, 2023, respondent filed a Motion for Extension of Time (Doc. 28). Respondent requests that the Court extend the time within which to file the administrative record in this case under the provisions of Tax Court Rule 93(a) from the current due date of December 11, 2023, to 45 days after the date of the issuance of a supplemental notice of determination by respondent's Independent Office of Appeals in this case.
On December 11, 2023, Respondent filed a Motion to Remand (Doc. 29). In the motion, respondent requests to remand this Collection Due Process case to respondent's Office of Appeals for further consideration, and that based on respondent's research it appears that petitioner was not afforded an opportunity to dispute the notice of deficiency for tax year 2013 at the original collection due process hearing. As it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted. Respondent informed the Court that petitioner does not object to the granting of the Motion to Remand.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Remand, filed on December 11, 2023, is granted and this case is remanded to the IRS' Independent Office of Appeals for the purpose of affording petitioner a supplemental administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than January 22, 2024. It is further
ORDERED that, on or before June 19, 2024, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case. It is further
ORDERED that respondent's Motion for Extension of Time, filed with the Court on December 7, 2023, is granted and the Court shall extend the deadline for filing of the administrative record to forty-five (45) days from the date that a supplemental determination is issued by Appeals after remand. It is further
ORDERED that this case is stricken from the calendar of the Court's March 18, 2024, trial session for Philadelphia, Pennsylvania. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.