Opinion
15159-23L
07-01-2024
KRISTIN R. ONDERCIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARK V. HOLMES JUDGE
This case was on the May 20, 2024 St. Paul, Minnesota trial calendar. It is a collection-due-process case that arose when the IRS rejected an offer in compromise because it concluded petitioner had a larger reasonable collection potential than the offer.
This kind of dispute is usually decided with a scope of review confined to the administrative record, and abuse of discretion as the standard of review. This case involves a difficult and disputed question of law (or perhaps mixed question of fact and law) that the IRS officer conducting the CDP had to resolve in the course of computing a reasonable collection potential.
This is a case that will require some briefing and probably argument to decide. The parties recently reported that they were still compiling the administrative record. They reasonably ask to report again in August, and it is
ORDERED that on or before August 12, 2024 the parties shall file a status report to describe their progress in stipulating to an administrative record and proposing a briefing schedule for the case's resolution.