Opinion
3450-22SL
07-19-2022
PAUL WAYNE NEWTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the Court's Winston-Salem, North Carolina trial session on October 11,2022. On July 12, 2022, the parties filed a joint motion to remand in which it asks the Court to remand this Collection due Process case to respondent's Office of Appeals for further consideration.
Upon due consideration, it is hereby
ORDERED that parties' joint motion to remand 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. section 6320 and/or 6330. It is further
ORDERED that this case is stricken from the Court's October 11, 2022, Winston-Salem, North Carolina trial session and that the undersigned judge retains jurisdiction. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than September 16, 2022. It is further
ORDERED that the parties shall, on or before October 17, 2022, file with the Court a joint status report (or separate status reports, if preferred) on the then-present status of this case. It is further
ORDERED that, if and when any supplemental notice of determination is issued to petitioner, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination.