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.