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Starks v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2024
No. 14684-23L (U.S.T.C. Jan. 23, 2024)

Opinion

14684-23L

01-23-2024

MICHAEL EDWARD STARKS, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge

This case is on the calendar of the Court's April 29, 2024, trial session in St. Louis, Missouri. On January 19, 2024, respondent filed a Motion to Remand asking the Court to remand this case to respondent's Appeals Office for further consideration. On January 22, 2024, respondent filed a Motion for Continuance. Respondent represents that petitioner does not object to the granting of the motions. Upon due consideration and for cause, it is

ORDERED that respondent's Motion for Continuance (Doc. 12) is granted and this case is stricken from trial at the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 29, 2024. It is further

ORDERED that respondent's Motion to Remand (Doc. 11) is granted, and this case is remanded to respondent's Appeals Office for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at such place as may be mutually agreed upon (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than March 22, 2024. It is further

ORDERED that on or before July 22, 2024, the parties shall file with the Court a status report (jointly if possible, otherwise separately) concerning the then-current status of this case. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Starks v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2024
No. 14684-23L (U.S.T.C. Jan. 23, 2024)
Case details for

Starks v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL EDWARD STARKS, SR., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jan 23, 2024

Citations

No. 14684-23L (U.S.T.C. Jan. 23, 2024)