Opinion
11754-20L
01-07-2022
Jesse Swint & Patricia Williams-Swint Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's February 14, 2022, San Francisco, California trial session. On January 5, 2022, the Commissioner filed a Motion to Remand requesting the Court to remand this collection case to the Commissioner's Office of Appeals for further consideration. Petitioners do not object to the motion. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's Motion to Remand filed January 5, 2022, is granted, and 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 25, 2022. It is further
ORDERED that this case is stricken for trial from the Court's trial session commencing February 14, 2022, in San Francisco, California. The parties need not appear for calendar call. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that the parties shall file a joint status report by March 25, 2022, 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.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.