Opinion
26101-22L
07-18-2023
KATHY RUDOLPH-PETRINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on October 23, 2023, in New York, New York.
On July 13, 2023, Respondent filed with the Court a Motion to Remand. Respondent is requesting that this case be remanded to the Internal Revenue Service's (IRS') Independent Office of Appeals (Appeals) to have a supplemental collection due process (CDP) hearing. Respondent is requesting the following parameters in her motion: (1) Petitioner must provide any information requested by Appeal's Settlement Officer (the SO) within 10 days of the date a request is made; and (2) the SO shall sustain the collection action if Petitioner fails to provide the requested information within such times or such extended times to which the SO and Petitioner may agree. As it appears a remand will conserve judicial resources and be in the best interest of justice, such remand will be granted.
On July 13, 2023, Respondent filed with the Court a Motion to Continue or, in the Alternative, to Extend the Time to File a Stipulated Administrative Record Under Tax Court Rule 93. Respondent is requesting a continuance and/or extension to allow Petitioner to participate in the supplemental CDP hearing described in the previous paragraph, which may allow for settlment the case without the need for filing the administrative record. In any event, Respondent is requesting that the Court extend the deadline for filing of the administrative record to forty-five (45) days from the date that a supplemental determination is issued by Appeals after remand.
Respondent informed the Court that Petitioner does not object to the granting of these Motions.
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion to Remand, filed with the Court on July 13, 2023, is granted and this case is remanded to the IRS' Independent Office of Appeals for the purpose of affording Petitioner a supplemental administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that Respondent shall offer Petitioner a supplemental administrative hearing at the IRS' Independent Office of Appeals located closest to Petitioner's 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 October 16, 2023. It is further
ORDERED that, on or before March 14, 2024, the parties shall file with the Court a status report (preferably a joint status report) regarding the then-present status of this case. It is further
ORDERED that Respondent's Motion to Continue or, in the Alternative, to Extend the Time to File a Stipulated Administrative Record Under Tax Court Rule 93, filed with the Court on July 13, 2023, is granted and the Court shall extend the deadline for filing of the administrative record to forty-five (45) days from a supplemental determination being issued by Appeals after remand. It is further
ORDERED that this case is stricken for trial from the Trial Session of the Court scheduled to commence on October 23, 2023, in New York, New York. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.