Opinion
6054-22SL
08-30-2023
KATHLEEN KING FARRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On August 28, 2023, respondent filed a Motion to Remand (motion to remand), along with a Motion for Continuance (motion for continuance). In respondent's motion for remand respondent seeks a remand of the case to the IRS Independent Office of Appeals for further consideration, so a supplemental hearing prescribed by I.R.C. sections 6320 and 6330 may be conducted with petitioner. Respondent states that petitioner has no objection to the granting of the motion. In respondent's motion for continuance respondent seeks a continuance so that the Independent Office of Appeals has sufficient time to hold a supplemental hearing. Respondent states that petitioner has no objection to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion to Remand, filed August 28, 2023, is granted in that this case is remanded to the IRS Independent Office of Appeals for the purpose of affording petitioner a supplemental hearing pursuant to I.R.C. sections 6320 and 6330. It is further
ORDERED that respondent's Motion for Continuance, filed August 28, 2023, is granted, and this case is stricken for trial from the Court's September 18, 2023, Boston, Massachusetts, Trial Session. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that the above-referenced supplemental hearing shall take place at a reasonable and mutually agreed upon date and time, but no later than November 20, 2023. It is further
ORDERED that, on or before December 18, 2023, the parties shall file with the Court a joint status report regarding the then-present status of this case.