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Winda Enters. v. Comm'r of Internal Revenue

United States Tax Court
Nov 6, 2024
No. 20089-23L (U.S.T.C. Nov. 6, 2024)

Opinion

20089-23L

11-06-2024

WINDA ENTERPRISES INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

L. Paige Marvel Judge

This case is calendared for trial at the Court's New York City, New York, trial session scheduled to begin January 13, 2025. On October 3, 2024, respondent filed a Motion to Remand. On October 4, 2024, the Court's Order directed petitioner to file a response to respondent's Motion to Remand by October 25, 2024. As of the date of this Order petitioner has failed to file a response. Upon due consideration and for cause, it is

ORDERED that this case is stricken from the Court's January 13, 2025, New York City, New York, trial session and continued. It is further

ORDERED that respondent's Motion to Remand filed October 3, 2024, is granted, and this case is remanded to respondent's Office of Appeals for the purpose of conducting an administrative hearing prescribed by I.R.C. section 6330 and for the reasons stated in respondent's Motion to Remand. It is further

ORDERED that respondent shall offer petitioner and/or petitioner's duly authorized representative an administrative hearing at respondent's Appeals Office located closest to petitioner's address (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 May 9, 2025. It is further

ORDERED that the parties, on or before June 6, 2025, shall file with the Court a joint report or separate reports as to the then present status of this case. If respondent's Office of Appeals has issued petitioner a supplemental notice of determination at that time, the parties shall attach such notice to their report(s). It is further

ORDERED that jurisdiction is retained by the undersigned.


Summaries of

Winda Enters. v. Comm'r of Internal Revenue

United States Tax Court
Nov 6, 2024
No. 20089-23L (U.S.T.C. Nov. 6, 2024)
Case details for

Winda Enters. v. Comm'r of Internal Revenue

Case Details

Full title:WINDA ENTERPRISES INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 6, 2024

Citations

No. 20089-23L (U.S.T.C. Nov. 6, 2024)