Opinion
1875-21SL
08-04-2022
GEORGIANNA SHEPARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial at the Court's St. Louis, Missouri trial session beginning September 19, 2022. On August 2, 2022, respondent filed an unopposed motion to remand in which it asks the Court to remand this Collection due Process case to respondent's Independent Office of Appeals for further consideration.
Upon due consideration, it is
ORDERED that respondent's motion to remand is granted and this case is remanded to respondent's Independent Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6330. It is further
ORDERED that this case is stricken from the Court's September 19, 2022, St. Louis, Missouri trial session and that the undersigned judge retains jurisdiction. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Independent Office of Appeals located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than October 3, 2022. It is further
ORDERED that the parties shall, on or before November 1, 2022, file with the Court a joint status report (or separate status reports, if preferred) on the then-present status of this case. It is further
ORDERED that, if and when any supplemental notice of determination is issued to petitioner, respondent at that time shall file a status report and attach thereto a copy of the supplemental notice of determination