Opinion
37910-21L
10-20-2022
DUANE EUGENE MURRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Court's Trial Session set to commence on October 24, 2022, in Dallas, Texas.
On October 3, 2022, respondent filed with the Court a Motion to Remand. Respondent informed the Court that, although petitioner timely submitted a Form 12153, due to scheduling conflicts, a collection due process hearing was never held. The Court was informed that petitioner does not object to the granting of this motion. 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 this case is stricken for trial from the Court's Trial Session set to commence on October 24, 2022, in Dallas, Texas. It is further
ORDERED that respondent's Motion to Remand, filed with the Court on October 3, 2022, is granted and this case is remanded to Respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. § 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 February 17, 2023. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that, on or before March 17, 2023, the parties shall file with the Court a joint status report regarding the then-present status of this case.