Opinion
20835-19L 3919-20L
03-22-2022
EMMANUEL D. PACQUIAO ET AL., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MARK V. HOLMES, JUDGE
These cases were on the Court's April 4, 2022 trial calendar for Los Angeles, California. Petitioner, a former professional boxer and current senator in the Philippines, turns out to be a candidate in the upcoming Philippines presidential election. On March 9, 2022 the parties moved to remand the cases due to changed circumstances. They reasonably ask to report again in mid-July when IRS Appeals should have held a hearing. It is therefore
ORDERED that the parties' motion to remand is granted, this case is remanded to respondent for a supplemental CDP hearing at the IRS Appeals in Los Angeles, California at a reasonable time agreed to by the parties. It is also
ORDERED that on or before July 21, 2022 the parties file another status report to describe their progress toward settlement.