Opinion
24401-22
11-02-2023
STEVE LEWIS WEINER & KATHERINE WEINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY JUDGE.
This case was called from the calendar at the Court's October 23, 2023, San Francisco, California trial session. On October 19, 2023, the Court filed petitioners' Motion to Remand requesting that the Court remand this case to the Independent Office of Appeals (Appeals) to establish whether respondent adhered to the verification requirements in section 6330(c), to allow petitioners an opportunity to challenge the underlying liabilities relating to 2012 and 2015, and to propose collection alternatives. On October 20, 2023, the Court filed respondent's Response to Petitioners' Motion to Remand wherein respondent stated that he does not object to a remand of the case but that the scope of the remand should be limited.
Upon review of the Administrative Record, a remand relating to 2012 and 2015 is necessary because there is doubt as to whether respondent properly mailed the notices of deficiency for those years. Appeals should verify that the notices for those years were properly issued and mailed to petitioners and supplement the record accordingly. If Appeals cannot verify that the notices were properly issued and mailed, petitioners will be afforded an opportunity to challenge the underlying liabilities and raise collection alternatives.
Upon due consideration of the foregoing and for cause, it is
ORDERED that petitioners' Motion to Remand is granted and this case is remanded to respondent's Independent Office of Appeals for the purpose of affording petitioners a supplemental administrative hearing pursuant to I.R.C. § 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's Appeals Office located closest to petitioners' residence (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 January 2, 2024. It is further
ORDERED that the parties shall on or before January 16, 2024, file a joint Status Report as to the then-present status of this case.