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Sampson Bros. v. Comm'r of Internal Revenue

United States Tax Court
Dec 7, 2023
No. 14513-23L (U.S.T.C. Dec. 7, 2023)

Opinion

14513-23L

12-07-2023

SAMPSON BROTHERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion To Remand, filed in the above-docketed proceeding on December 6, 2023, petitioner having no objection thereto, it is

ORDERED that the above-referenced motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner a further administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office 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 February 14, 2024. It is further

ORDERED that each party shall, on or before March 6, 2024, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioner.


Summaries of

Sampson Bros. v. Comm'r of Internal Revenue

United States Tax Court
Dec 7, 2023
No. 14513-23L (U.S.T.C. Dec. 7, 2023)
Case details for

Sampson Bros. v. Comm'r of Internal Revenue

Case Details

Full title:SAMPSON BROTHERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Dec 7, 2023

Citations

No. 14513-23L (U.S.T.C. Dec. 7, 2023)