Opinion
16720-22L
03-16-2023
JUAN SALAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at the Court's April 17, 2023, Dallas, Texas Trial Session.
On March 8, 2023, docket entry 9, the parties filed with the Court a Joint Motion to Remand requesting that the Court remand this case to the IRS Independent Office of Appeals to allow petitioner an opportunity to conduct a collection due process hearing and to allow respondent to issue a Supplemental Notice of Determination or other appropriate notice.
The Joint Motion indicates that petitioner and his counsel may not have received notification of a scheduled Hearing and therefore petitioner may not have had an opportunity to have a proper hearing.
The parties agree that this case should be remanded to the IRS Independent Office of Appeals to allow petitioner a meaningful opportunity to participate in his requested collection due process hearing, to afford the IRS Independent Office of Appeals an opportunity to fully consider petitioner's proposed collection alternatives, and to complete the administrative record should trial be necessary.
On March 14, 2023, docket entry 10, the parties filed with the Court a Joint Motion for Continuance requesting that the Court remove this case from the trial session of the Court scheduled to commence at Dallas, Texas, on April 17, 2023, for the reasons stated in the parties' Joint Motion to Remand and believe this matter is susceptible to resolution on remand.
The Court will grant the parties' Joint Motion for Remand. The Court will grant the parties' Joint Motion for Continuance and retain jurisdiction.
After due consideration, and for cause, it is
ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further
ORDERED that the parties' Joint Motion for Remand, filed March 8, 2023, docket entry 9, is granted and this case is remanded to respondent's IRS Independent Office of Appeals. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to such place as may be mutually agreed upon, at a reasonable and mutually agreed upon date and time, but no later than June 13, 2023. It is further
ORDERED that, on or before July 28, 2023, the parties shall file a Supplemental Notice of Determination, or a Joint Status Report with the Court as to the then-present status of this case. It is further
ORDERED that the parties' Joint Motion for Continuance, filed March 14, 2023, docket entry 10 is granted in that this case is stricken for trial from the April 17, 2023, Dallas, Texas Trial Session, and this case is continued.