Opinion
16510-21L
06-29-2022
MARVIN A. YONO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
In this collection case, the Commissioner sought to levy assets of Mr. Yono. After an unsuccessful administrative appeal, Mr. Yono filed a petition with this Court. Because the Commissioner's administrative record did not include several communications from Mr. Yono, the Commissioner asked that we remand this case. Mr. Yono did not object.
By Order dated March 17, 2022, the Court remanded this case to the Commissioner's Office of Appeals. In that order, the Court instructed that "the hearing shall take place ... no later than May 6, 2022." The Court also ordered a status report by June 10, 2022.
The parties filed a timely status report. In that status report, the parties report that the Office of Appeals has not reached out to Mr. Yono's counsel, that "the Office of Appeals does not answer the telephone or respond to general inquiries from taxpayer representatives," and that Mr. Yono's counsel has not been informed of the assignment of an Appeals Settlement Officer.
Although the parties' status report uses the phrase "[i]n compliance with that Order," the parties are not in compliance with the Court's Order. The Court ordered a hearing to take place by a specific date. It didn't, and the parties did not seek an extension.
How should the Court proceed? Neither party seems troubled by the failure to conduct a hearing on remand. The failures to answer a telephone, respond to inquiries, or assign an Appeals Officer are all failures on the Commissioner's part. While this case is pending, the Commissioner cannot proceed with his levy. I.R.C. § 6330(e)(1). We need not fashion any further remedy. In lieu of requesting joint status reports, however, we will reduce the cost and burden on Mr. Yono and his counsel by ordering status reports only from the Commissioner. (Of course, any party can file a status report at any time, if the party has information that it wants to call to the Court's attention.)
In accordance with the foregoing, it is
ORDERED that the Commissioner shall file a status report by August 31, 2022 and every 60 days thereafter until the status report attaches a notice of determination or until otherwise ordered by the Court.