Opinion
14839-21SL
04-06-2022
Mark D'Wayne Sims, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court. On March 28, 2022, respondent filed a Motion to Remand, wherein respondent seeks a remand of the case to the IRS Independent Office of Appeals for further consideration, so a supplemental hearing prescribed by I.R.C. sections 6320 and 6330 may be conducted with petitioner. Respondent states that petitioner's views on the granting of the motion are unknown.
On April 5, 2022, the parties held a telephone conference with the parties. Upon due consideration, it is
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that this case is stricken for trial from the Court's April 18, 2022, Miami, Florida, Trial Session and is continued. It is further
ORDERED that respondent's Motion to Remand is granted in that this case is remanded to the IRS Independent Office of Appeals for the purpose of affording petitioner a supplemental hearing pursuant to I.R.C. sections 6320 and 6330. It is further
ORDERED that the above-referenced hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than June 6, 2022. It is further
ORDERED that, on or before August 8, 2022, the parties shall file with the Court a joint status report regarding the then-present status of this case or file a supplemental notice of determination. 1