Opinion
11437-22SL
01-30-2023
MABEL M. SIMPSON A.K.A MABEL C. MURPHY & HUGH D. SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge
This case is calendared for trial at the Court's Dallas, Texas trial session on February 21, 2023. On January 27, 2023, the parties filed a joint motion to remand (index #10) in which it asks the Court to remand this Collection due Process case to respondent's Office of Appeals for further consideration. Concurrently, the parties filed a Motion for Continuance (index #11).
Upon due consideration, it is hereby
ORDERED that parties' joint motion to remand is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further
ORDERED that the parties' Motion for Continuance is granted and this case is continued. It is further
ORDERED that this case is stricken from the Court's February 21, 2023, Dallas, Texas trial session and that the undersigned judge retains jurisdiction. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office 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 March 31, 2023. It is further
ORDERED that the parties shall, on or before May 1, 2023, 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. It is further