Opinion
14004-21SL
03-22-2022
James E. Pappas & Kimberly Pappas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan Judge
On March 18, 2022, the parties filed a joint motion for continuance and a joint motion for remand. Upon due consideration, it is
ORDERED that the parties' motion for continuance is granted, in that this case is stricken from the Court's remote April 18, 2022, Omaha, Nebraska trial session and continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED the parties' motion for remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (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 May 23, 2022. It is further
ORDERED that the parties shall submit, on or before June 22, 2022, a decision document or file a joint report detailing the then-present status of the case.