Opinion
12105-23L
02-09-2024
MARC J. RABUSE & CARRIE L. RABUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This collection due process case is currently calendared for trial during the Court's April 22, 2024, New York, New York, trial session. On February 5, 2024, the parties filed a Joint Motion for Order Remanding Case for Supplemental Hearing (Doc. 9) asking the Court to remand the case to the IRS Independent Office of Appeals (IRS Appeals) for a supplemental collection due process hearing. Upon due consideration, it is hereby
ORDERED that this case is stricken from the Court's April 22, 2024, New York, New York, trial session. It is further
ORDERED that the parties' Joint Motion for Order Remanding Case for Supplemental Hearing filed February 5, 2024, is granted in that this case is remanded to IRS Appeals for further consideration, including a supplemental administrative hearing consistent with the terms outlined in the parties' Motion. It is further
ORDERED that respondent shall offer petitioners the supplemental hearing at the IRS Appeals located closest to petitioners' residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than May 30, 2024. It is further
ORDERED that the parties shall file with the Court, on or before July 1, 2024, a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.