Opinion
28494-21L
03-30-2023
DAVID L. SARNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This collection due process case was calendared for trial during the Court's January 30, 2023, Kansas City, Missouri, trial session. On November 30, 2022, respondent filed an unopposed Motion to Remand (Doc. 7), asking the Court to remand the case to the IRS Independent Office of Appeals for further consideration. By Order served December 6, 2022, among other things, respondent's Motion to Remand was granted, and respondent was directed to offer petitioner a supplemental hearing at the IRS Independent Office of Appeals located closest to petitioner's residence (or at such other place as the parties mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than March 6, 2023.
On March 22, 2023, respondent filed a Status Report (Doc. 9) informing the Court as follows:
After an unexpected bereavement leave during December 2022 and January 2023, respondent's counsel failed to send the case to Appeals in a timely manner. Respondent's counsel had spoken with Settlement Officer Cummings about the motion to remand while it was pending, but respondent's counsel overlooked the need to send the file to Appeals.
Upon discovery of this error in early March, respondent's counsel transmitted the files to Appeals on an expedited basis. The case was assigned to Settlement Officer Rachel Widebrook. Settlement Officer Widebrook contacted petitioner's counsel promptly and will hold a hearing later this week.
The parties expect that Settlement Officer Widebrook will be able to issue a supplemental determination in advance of the Tax Court's May 5th deadline and plan to update the Court with the results of the hearing with a second status report.
Upon due consideration, it is hereby
ORDERED that the time in which respondent shall offer petitioner the supplemental 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 date and time, is extended from March 6, 2023, to May 5, 2023. It is further
ORDERED that the time in which the parties shall file with the Court, a joint report (or, if that is not expedient, then separate reports) describing the status of the case is extended from May 5, 2023, to July 5, 2023.