Opinion
25987-21L 30551-21L
02-08-2024
JOHN E. ROGERS, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
On January 16, 2024, Petitioners filed with the Court a Status Report. In that Status Report, Petitioners asserted that they have not received a Collection Due Process (CDP) hearing as ordered by the Court in it's Remand Order dated August 30, 2023. Petitioners also informed the Court that, although they believe they should be classified in currently not uncollectable status that they wish to "pursue settlement alternatives such as an Offer in Compromise as provided by statute once the issues in the case are sorted out and the Petitioners have received a determination letter." Finally, in the Status Report, Petitioners indicated that they dispute the underlying liability in this matter.
On January 16, 2024, Respondent likewise filed with the Court a Status Report. In his report, Respondent informed the Court that Petitioners participated in a supplemental CDP hearing on October 20, 2023, with Settlement Officer Eric Martin (SO Martin). Respondent informed the Court that, at that time, Petitioners requested a status of currently not collectible and believed that both an installment agreement and an Offer in Compromise were premature. Respondent also indicated that, in further communications with SO Martin, that Mr. Rogers stated that he would be requesting a collection alternative other than his primary position of currently not collectible status. Finally, Respondent informed that Court that because SO Martin is waiting on information from another division of the Internal Revenue Service (IRS) related to Petitioners' 2004 tax liability, SO Martin would consider any collection alternatives offered by Petitioners if supported by the required IRS forms and documentation with applicable information filled out (including payment amount and dates of proposed payments), but only if such information were received prior to SO Martin "making his final determination."
On January 18, 2024, petitioners filed with the Court another Status Report, containing copies of fax messages that had been sent by Mr. & Mrs. Rogers to SO Martin. The copies of the fax messages were intended as attachments to Petitioner's January 16, 2024, Status Report.
On January 23, 2024, the Court held an informal conference call with the parties regarding their Status Reports. During that call, Petitioner Mr. Rogers informed the Court that he would be sending an installment agreement request or offer in compromise proposal to SO Martin. The Court informed the parties that an additional status report would be ordered in ninety (90) days.
For the reasons set forth above, it is
ORDERED that, on or before May 7, 2024, the parties shall file with the Court a further status report (preferably a joint status report) informing the Court of the then-present status of these consolidated cases.