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Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2023
No. 27012-22L (U.S.T.C. Oct. 19, 2023)

Opinion

27012-22L

10-19-2023

GILBERT RODRIGUEZ & IRENE RODRIGUEZ,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent


ORDER

Maurice B. Foley Judge

This case is calendared for trial at the Court's October 30, 2023, Los Angeles, California trial session. On September 18, 2023, the Court filed respondent's Motion to Remand and Motion for Continuance. Upon due consideration, it is

ORDERED that respondent's Motion to 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. section 6330. It is further

ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' 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 December 18, 2023. It is further

ORDERED that the parties shall on or before January 5, 2024, file a joint Status Report as to the then-present status of this case. It is further

ORDERED that respondent's Motion for Continuance filed, September 18, 2023, is granted in that this case is stricken for trial from the October 30, 2023, Los Angeles, California trial session and that jurisdiction is retained by the undersigned.


Summaries of

Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2023
No. 27012-22L (U.S.T.C. Oct. 19, 2023)
Case details for

Rodriguez v. Comm'r of Internal Revenue

Case Details

Full title:GILBERT RODRIGUEZ & IRENE RODRIGUEZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 19, 2023

Citations

No. 27012-22L (U.S.T.C. Oct. 19, 2023)