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Schrage v. Comm'r of Internal Revenue

United States Tax Court
Jun 28, 2023
No. 23063-22L (U.S.T.C. Jun. 28, 2023)

Opinion

23063-22L

06-28-2023

LEONARD SCHRAGE & TEMA C. SCHRAGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Juan F. Vasquez, Judge.

On June 9, 2023, petitioners filed a Motion for Extension of Time and a Motion to Remand in this case. In both motions, petitioners state that respondent does not object. Upon due consideration, it is

ORDERED that petitioner's Motion for Extension of Time is granted in that the time in which the parties shall file the Administrative Record or move to supplement the Administrative Record, is extended to December 1, 2023. It is further

ORDERED that petitioners' Motion to Remand is granted, and this case is remanded to respondent's Office of Appeals for further consideration. It is further

ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' 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 November 9, 2023. It is further

ORDERED that the parties shall, on or before December 1, 2023, file with the Court a joint report or separate reports as to the then present status of this case. If respondent's Office of Appeals has issued a Supplemental Notice of Determination in this case, the parties shall attach such notice to their reports. It is further

ORDERED that this case is stricken from the trial session of the Court for cases where Los Angeles, California, is designated as the place of trial scheduled to commence on September 11, 2023, and continued. It is further

ORDERED that jurisdiction is retained by the undersigned.


Summaries of

Schrage v. Comm'r of Internal Revenue

United States Tax Court
Jun 28, 2023
No. 23063-22L (U.S.T.C. Jun. 28, 2023)
Case details for

Schrage v. Comm'r of Internal Revenue

Case Details

Full title:LEONARD SCHRAGE & TEMA C. SCHRAGE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 28, 2023

Citations

No. 23063-22L (U.S.T.C. Jun. 28, 2023)