Opinion
32149-21SL
02-13-2023
CHRISTOS SYMEONIDIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On November 1, 2022, docket entry 19, the Court issued an Order, that (1) granted respondent's Motion to Remand, filed October 28, 2022, docket entry 17, and remanded this case to Respondent's IRS Office of Appeals; (2) directed respondent to offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence no later than January 11, 2023; and (3) directed the parties, on or before February 10, 2023, file a Supplemental Notice of Determination, or a Joint Status Report with the Court as to the then-present status of this case.
On January 26, 2023, docket entry 24, petitioner filed a Letter Dated January 16, 2023, which indicated, pursuant to the Court's Order dated November 1, 2022, docket entry 19, that respondent offer petitioner an administrative hearing. However, to date, respondent has offered no administrative hearing to petitioner. Petitioner's Letter is incorrectly titled, and the Court will retitle petitioners Letter as Petitioner's Status Report.
On February 2, 2023, the Court held a telephonic conference with respondent's counsel and petitioner's accountant to discuss this case.
On February 6, 2023, docket entry 25, respondent filed with the Court a Motion to Extend Time to Move or File Answer. Respondent's Motion is incorrectly titled, and the Court will retitle respondent's Motion as Respondent's Motion to Extend Time. The motion indicates that respondent sent petitioner's file and the Court's November 1, 2022, Order to the IRS Independent Office of Appeals on November 2, 2022, and received UPS delivery confirmation indicating the file was received on November 3, 2022. Respondent's counsel learned that petitioner's file was delivered to an incorrect address, and therefore no Settlement Officer was assigned to petitioner's case. A Settlement Officer has now been assigned to petitioner's case and the Settlement Officer has stated that she completed her review and has reached out to Petitioner's POA to offer the administrative hearing. Therefore, respondent's counsel believes that a thirty (30) day extension would be sufficient time for the Settlement Officer and petitioner to conduct the administrative hearing and for respondent to file with the Court either a Supplemental Notice of Determination or a Joint Status Report. Additionally, respondent has contacted petitioner and has been informed that there is no objection to the granting of this motion. The Court will grant respondent's Motion to Extend Time, at docket entry 25.
After due consideration, and for cause, it is
ORDERED that petitioner's Letter Dated January 16, 2023, filed January 26, 2023, docket entry 24, is retitled as petitioner's Status Report. It is further
OREDERED that respondent's Motion to Extend Time to Move or File Answer, filed February 6, 2023, docket entry 25, is retitled as respondent's Motion to Extend Time. It is further
ORDERED that respondent's Motion to Extend Time, filed February 6, 2023, docket entry 25, is granted, and the time in which the parties shall file a Supplemental Notice of Determination, or a Joint Status Report with the Court as to the then-present status of this case is extended from February 10, 2023, to March 13, 2023.