Opinion
17090-23L
07-24-2024
SHELLY A. PATTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge.
This collection due process (CDP) case is currently calendared for trial at the Session of the Court commencing on November 18, 2024, in Philadelphia, Pennsylvania. On July 23, 2024, respondent filed a Motion to Remand, requesting that this case be remanded to the Internal Revenue Service Independent Office of Appeals (Appeals) to ensure that the requirements of any applicable law or administrative procedure have been met as required under I.R.C. §§ 6320(c) and 6330(c)(1). In addition, on that same day, respondent filed a Motion for Extension of Time Within Which to Stipulate as to the Administrative Record and a Motion for Continuance. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Remand, filed July 23, 2024, is granted and this case is remanded to the Internal Revenue Service Independent Office of Appeals so that the Appeals settlement officer can verify at a supplemental CDP hearing whether the requirements of any applicable law or administrative procedure have been met. It is further
ORDERED that the above-referenced hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than December 23, 2024. It is further
ORDERED that respondent's Motion for Extension of Time Within Which to Stipulate as to the Administrative Record, filed July 23, 2024, is granted. It is further
ORDERED that respondent's Motion for Continuance, filed July 23, 2024, is granted and this case is stricken for trial from the November 18, 2024, Philadelphia, Pennsylvania, Trial Session of the Court. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that the parties shall, on or before January 22, 2025, file status reports, separately or jointly, apprising the Court of the then present status of this case. It is further
ORDERED that the parties shall, on or before January 22, 2025, file the Administrative Record, as required by Tax Court Rule 93 of the Tax Court Rules of Practice and Procedure.