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Sarno v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2023
No. 28494-21L (U.S.T.C. Jul. 13, 2023)

Opinion

28494-21L

07-13-2023

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.

On July 5, 2023, respondent filed a Status Report (Doc. 12) informing the Court that "[a]s a result of the remand, the parties have agreed to a collection alternative." The Status Report further provided that "[i]t is believed that the supplemental notice of determination will resolve all issues in this case and a stipulated decision document can be entered."

Upon due consideration, it is hereby

ORDERED that, on or before August 14, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.


Summaries of

Sarno v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2023
No. 28494-21L (U.S.T.C. Jul. 13, 2023)
Case details for

Sarno v. Comm'r of Internal Revenue

Case Details

Full title:DAVID L. SARNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 13, 2023

Citations

No. 28494-21L (U.S.T.C. Jul. 13, 2023)