Opinion
4033-23L
04-05-2024
DAVID M. NICHOLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.
On February 16, 2024, the Commissioner filed a motion to remand. The Court subsequently ordered petitioner David M. Nicholas to file a response to the motion to remand by March 27, 2024. Although Mr. Nicholas did not file a response to the motion to remand, he did file a motion for continuance.
Upon due consideration and for cause, it is
ORDERED that Mr. Nicholas's motion for continuance is granted, and this case is continued from the above-referenced trial session and jurisdiction is retained by the undersigned. It is further
ORDERED that the Commissioner's motion to remand is granted, and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further
ORDERED that the Commissioner shall offer Mr. Nicholas an administrative hearing at the Independent Office of Appeals located closest to Mr. Nicholas (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 July 1, 2024. It is further
ORDERED that, on or before July 31, 2024, the parties shall file with the Court a joint report regarding the then-present status of this case. The Commissioner shall attach thereto any supplemental notice of determination issued to Mr. Nicholas.