From Casetext: Smarter Legal Research

Ozuna v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2022
No. 18009-19SL (U.S.T.C. Mar. 10, 2022)

Opinion

18009-19SL

03-10-2022

Oscar Ozuna, Deceased Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Ronald L. Buch Judge

This case is calendared for trial at the Court's March 28, 2022, San Antonio, Texas trial session. On March 2, 2022, the Commissioner filed a Motion to Remand, requesting the Court to remand this collection case to the Commissioner's Office of Appeals for further consideration. Petitioner's heirs do not object to the motion. Accordingly, it is

ORDERED that the Commissioner's Motion to Remand filed March 2, 2022, is granted, and this case is remanded to the Commissioner's Office of Appeals for further consideration. It is further

ORDERED that the hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than April 22, 2022. It is further

ORDERED that this case is stricken for trial from the Court's trial session commencing March 28, 2022, in San Antonio, Texas. The parties need not appear for calendar call. It is further

ORDERED that the parties shall file a joint status report by May 27, 2022, attaching any supplemental determination resulting from the hearing on remand. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report. It is further

ORDERED that jurisdiction of this case is retained by the undersigned. 1


Summaries of

Ozuna v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2022
No. 18009-19SL (U.S.T.C. Mar. 10, 2022)
Case details for

Ozuna v. Comm'r of Internal Revenue

Case Details

Full title:Oscar Ozuna, Deceased Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 10, 2022

Citations

No. 18009-19SL (U.S.T.C. Mar. 10, 2022)