Opinion
19588-22L
02-28-2024
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
This collection due process (CDP) case is presently calendared for trial at the Court's May 6, 2024, Atlanta, Georgia trial session. On February 27, 2024, respondent filed a Motion to Remand. In that motion, respondent represents that petitioner does not object to the granting of the motion. Upon due consideration of the foregoing and for cause, it is
ORDERED that respondent's motion for continuance, filed February 28, 2024, is granted and this case is stricken from the Court's May 6, 2024, Atlanta, Georgia trial session and continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that the above-described Motion to Remand 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 petitioners an administrative hearing at the Independent Office of Appeals located closest to petitioners (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 June 3, 2024. It is further
ORDERED that, on or before July 3, 2024, the parties shall file with the Court written reports (preferably a joint report) concerning the then-current status of this case. Respondent shall attach to his report any supplemental notice of determination concerning collection action issued to petitioners.