Opinion
1161-24L
07-09-2024
ANTHONY L. SMITH & SHIRA SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Judge
Upon due consideration of the parties' joint Motion for Remand, filed July 3, 2024, it is
ORDERED that respondent's motion for remand is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. section 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than September 9, 2024. It is further
ORDERED that the parties shall, on or before September 30, 2024, file with the Court a joint status report regarding the then-present status of this case. It is further
ORDERED that this case is stricken from the calendar for the trial session of this Court scheduled to commence on October 21, 2024, in Los Angeles, California. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.