Opinion
19541-22L
04-05-2024
QUALITY PERSONNEL SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This collection-due-process case is on the February 12, 2024 Los Angeles, California trial calendar. We continued it again, and told the parties about our concern that they did not file a stipulated administrative record with the Court within 45 days of service of the notice setting the case for trial, see Rule 93(a), either when the case was first set for trial or when it was reset for trial last fall.
Our second concern arises from the fact that this case is about penalties that petitioner allegedly owes for failure to file various information returns. Petitioner is contesting its liability for these penalties. The parties are correct that the IRS has the authority to abate any such penalties, but we cautioned that if they are unable to reach a settlement on their own, judicial review in a CDP case is ordinarily limited to analyzing the administrative record for an abuse of discretion and whether the appeals officer conducting that hearing adequately verified that all required legal and administrative procedures for assessment were followed. It is not ordinarily a forum for redetermining that liability.
The parties reported recently that they are still having problems finding the complete administrative file, from which they could compile the administrative record. They reasonably ask for another couple months, and it is
ORDERED that on or before June 3, 2024 the parties or respondent shall file the administrative record as required by Rule 93(a). It is also
ORDERED that on or before June 3, 2024 the parties shall file a status report on their progress in settling this case.