Opinion
13766-21L
10-20-2022
REGINALD L. VALLEE & LYN S. VALLEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case was called from the calendar at the trial session of the Court at San Francisco, California, on October 17, 2022, and later recalled on October 18, 2022. There was no appearance by or on behalf of the Vallees. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that this case is remanded to the Commissioner's Office of Appeals for further consideration. It is further
ORDERED that by January 27, 2023, the Office of Appeals shall issue a supplemental notice of determination resulting from the hearing on remand. It is further
ORDERED that the parties shall file a joint status report by February 24, 2023, attaching thereto a copy of the supplemental notice of determination. 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. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.