Opinion
10995-21L
11-30-2022
RYAN MICHAEL STERLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On October 24, 2022, the Court rendered oral findings of fact and opinion in this case. In doing so, the Court took judicial notice of information available from various U.S. Government websites. The following are the URLs of those websites, and the respective sources are available as part of the record in this case.
1. Robin Bailey and Kevin McIver, New work at home directive begins March 30 (only employees directed by their supervisor to perform mission essential work may work from an IRS POD), IRS.GOV (Mar. 28, 2020), https://www.irs.gov/newsroom/new-work-at-home-directive-begins-march-30-onlyemployees- directed-by-their-supervisor-to-perform-mission-essential-work-maywork- from-an-irs-pod (last visited Oct. 20, 2022).
2. Treasury Inspector General for Tax Administration, Report No. 2021-46- 023, Results of the 2020 Filing Season and Effects of COVID-19 on Tax Processing Operations at 10 (Mar. 22, 2021), https://www.treasury.gov/tigta/auditreports/2021reports/202146023fr.pdf (last visited Oct. 20, 2022).
3. National Taxpayer Advocate, Objectives Report to Congress: Fiscal Year 2021 at 10, 25, 30, 96 (June 29, 2020), https://www.taxpayeradvocate.irs.gov/reports/2021-objectives-report-tocongress/ full-report/ (last visited Oct. 20, 2022).
4. IRS Operations During COVID-19: Mission-critical functions continue, IRS.GOV (Oct. 27, 2020), https://www.taxnotes.com/research/federal/otherdocuments/other-irs-documents/irsannounces- updates-to-appeals-officeoperations/2d44t (last visited Oct. 20, 2022).
5. Government Accountability Office, GAO-21-251, Tax Filing: Actions Needed to Address Processing Delays and Risks to the 2021 Filing Season (Mar. 01, 2021), https://www.gao.gov/products/gao-21-251 (last visited Oct. 20, 2022).
6. Treasury Inspector General for Tax Administration, Report No. 2021-40- 038, Interim Results of the 2021 Filing Season (May 6, 2021), https://www.treasury.gov/tigta/auditreports/2021reports/202140038fr.pdf (last visited Oct. 20, 2022).
Pursuant to the opinion of the Court set forth in the pages of the transcript of the proceedings at San Francisco, California, on October 24, 2022, containing the oral findings of fact and opinion, it is
ORDERED that this case is remanded to the Commissioner's Office of Appeals for further consideration. It is further
ORDERED that the hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than February 17, 2023. It is further
ORDERED that the parties shall file a joint status report by March 31, 2023, attaching any supplemental determination resulting from the hearing on remand. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.