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Wilson v. Comm'r of Internal Revenue

United States Tax Court
Oct 25, 2021
No. 3111-20L (U.S.T.C. Oct. 25, 2021)

Opinion

3111-20L

10-25-2021

Steven E. Wilson Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Christian N. Weiler Judge

This case is calendared for trial at the Court's October 25, 2021, Denver, Colorado remote trial session. On October 4, 2021, respondent filed Motion to Remand in which it asks the Court to remand this Collection due Process case to respondent's Office of Appeals for further consideration. Petitioner filed a response to the motion on October 21, 2021, stating that he does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's Motion to Remand is granted and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioner an administrative hearing pursuant to I.R.C. section 6330. It is further

ORDERED that this case is stricken from the Court's October 25, 2021, Denver, Colorado remote trial session and that the undersigned judge retains jurisdiction. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than December 22, 2021. It is further

ORDERED that respondent shall, on or before January 21, 2022, file with the Court a status report on the then-present status of this case.


Summaries of

Wilson v. Comm'r of Internal Revenue

United States Tax Court
Oct 25, 2021
No. 3111-20L (U.S.T.C. Oct. 25, 2021)
Case details for

Wilson v. Comm'r of Internal Revenue

Case Details

Full title:Steven E. Wilson Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Oct 25, 2021

Citations

No. 3111-20L (U.S.T.C. Oct. 25, 2021)