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Sharp v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 3844-22L (U.S.T.C. Nov. 17, 2022)

Opinion

3844-22L

11-17-2022

ELAINE C. SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

This collection due process (CDP) case is currently set on the Court's Jacksonville, Florida trial session, scheduled to begin December 19, 2022.

On November 14, 2022, the Commissioner filed an unopposed motion for continuance, asking the Court to continue this case from the above-referenced trial session and restore it to the general docket. We will continue this case but will retain jurisdiction of this case.

On November 14, 2022, the Commissioner filed an unopposed motion to remand, in which he requests the Court to remand this CDP case to the IRS's Independent Office of Appeals for further consideration. We will grant this motion.

Accordingly, it is

ORDERED that the Commissioner's motion for continuance is granted, in that this case is continued from the above-referenced trial session. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.

ORDERED that the Commissioner's motion to remand is granted, and this case is remanded to the IRS's Independent Office of Appeals for further consideration, including a supplemental CDP hearing. It is further

ORDERED that the Commissioner shall offer petitioner Elaine C. Sharp the supplemental hearing at the IRS Independent Office of Appeals located closest to Ms. Sharp's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed date and time, but no later than February 14, 2023. It is further

ORDERED that the parties shall, on or before March 15, 2023, file a joint status report (or separate reports, if that is more expedient) describing the status of this case and attaching thereto a copy of any supplemental notice issued to Ms. Sharp.


Summaries of

Sharp v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 3844-22L (U.S.T.C. Nov. 17, 2022)
Case details for

Sharp v. Comm'r of Internal Revenue

Case Details

Full title:ELAINE C. SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 3844-22L (U.S.T.C. Nov. 17, 2022)