Opinion
5454-24L
07-03-2024
SUO BIN CHEN & YAN JIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Giving due regard to the representations contained in the parties' joint Motion to Remand, filed July 1, 2024, it is
ORDERED that the above-referenced Motion is granted, and this case is remanded to respondent's Independent Office of Appeals for further consideration. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at the Independent Office of Appeals located closest to petitioners (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 October 4, 2024. It is further
ORDERED that, on or before November 4, 2024, the parties shall file with the Court a joint report regarding the then-present status of this case. Respondent shall attach thereto any supplemental notice of determination issued to petitioners.