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White v. Comm'r of Internal Revenue

United States Tax Court
Apr 22, 2024
No. 15699-23L (U.S.T.C. Apr. 22, 2024)

Opinion

15699-23L

04-22-2024

JOHN BENNETT WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge.

This case is calendared for trial at the Trial Session of the Court scheduled to commence on June 10, 2024, in Dallas, Texas.

On April 5, 2024, the parties filed with the Court a Joint Motion for Continuance of Trial. The parties requested that this case be removed from the June 10, 2024, Trial Session and be restored to general docket. On April 5, 2024, the parties also filed with the Court a Joint Motion to Remand. The parties requested that this Collection Due Process (CDP) case be remanded to Respondent's Independent Office of Appeals for a supplemental CDP hearing. The parties informed the Court that they believe a supplemental hearing will ensure the validity of the TFRP assessments is properly verified and will allow Petitioner an opportunity to present current financial information.

For cause, it is

ORDERED that the parties' Joint Motion to Remand, filed with the Court on April 5, 2024, 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 Petitioner an administrative hearing with the Independent Office of Appeals at a reasonable and mutually agreed upon place, date, and time, but no later than July 11, 2024. It is further

ORDERED that, on or before August 12, 2024, the parties shall file with the Court a status report (preferably a joint status report) concerning the then-present status of this case. It is further

ORDERED that the parties' Joint Motion for Continuance of Trial, filed on April 5, 2024, is granted and this case is stricken from the June 10, 2024, Trial Session of the Court in Dallas, Texas. It is further

ORDERED that this case is restored to the general docket.


Summaries of

White v. Comm'r of Internal Revenue

United States Tax Court
Apr 22, 2024
No. 15699-23L (U.S.T.C. Apr. 22, 2024)
Case details for

White v. Comm'r of Internal Revenue

Case Details

Full title:JOHN BENNETT WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 22, 2024

Citations

No. 15699-23L (U.S.T.C. Apr. 22, 2024)