Opinion
807-23L
09-27-2024
EDWARD BEYDER & LARISA BEYDER,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Elizabeth A. Copeland Judge
This case was originally calendared for trial on October 23, 2023, during the Trial Session of the Court in New York, New York. By Order of the Court dated September 29, 2023, this case was continued, and jurisdiction was retained by this Division of the Court.
On September 11, 2024, Respondent filed with the Court a Motion to Remand. Respondent informed the Court that the issue in this case is Respondent's determination to uphold the proposed levy action with respect to Petitioners' individual income tax liabilities for taxable year 2007 as reflected in a notice of determination dated January 20, 2023, issued to Petitioner. Respondent informed the Court that Petitioner's counsel argues that the Settlement Officer assigned to the initial Collection Due Process (CDP) hearing did not: (1) provide adequate consideration to a soon to be change in Petitioner's monthly income, and that the change was due to a soon to be promissory note on which Petitioner and his spouse were payees; and, (2) that the Settlement Officer's valuation of Petitioner's equity in his primary residence did not provide adequate consideration to current mortgages on the property nor Petitioner's ability to obtain a home equity loan on the property. Respondent requested that this case be remanded to Respondent's Independent Office of Appeals in order that a supplemental CDP hearing as prescribed by I.R.C. section 6330 may be conducted with Petitioner and/or a duly authorized representative. Respondent further informed the Court that Petitioner does not object to the granting of this Motion.
For cause, it is
ORDERED that Respondent's Motion to Remand, filed with the Court on September 11, 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, time, and date, but no later than January 24, 2025. It is further
ORDERED that, on or before February 24, 2025, 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 this Division of the Court continues to retain jurisdiction in this case.