Opinion
33361-21L
04-18-2023
JET ENTERPRISES, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
This matter is scheduled for trial at the Court's Little Rock, Arkansas trial session to commence during the week of June 12, 2023. On April 11, 2023 respondent filed a Motion to Remand, indicating that the matter should be remanded to the Independent Office of Appeals (Appeals) for further proceedings since respondent indicates there is ultimately insufficient information in the administrative record for the Court to properly determine if the Settlement Officer abused her discretion in upholding the proposed collection action. The Collection Due Process Hearing (CDP Hearing) was held on September 23, 2021, via telephone conference with petitioner's representatives and the Appeals Officer. The CDP Hearing took place referencing all related entities, including Jetty Entertainment, LLC and JBGB of Fayetteville. Penalty abatement requests were discussed for this case, and petitioner's sister entities Jetty Entertainment, LLC, and JBGB of Fayetteville, LLC.
Respondent, in his Motion to Remand, also requests that this case be remanded to Appeals in order that the hearing prescribed by section 6330 may be conducted before a new Appeals Officer, and how the Appeals and petitioner's counsel should reach a sufficient deadline to submit new penalty abatement requests for all three sister entities, and that all three sister entities cases be worked together, as was the case in the original CDP hearing. Respondent also indicates how petitioner does not oppose the Motion to Remand.
Upon due consideration, it is
ORDERED that respondent's Motion to Remand, dated April 11, 2023, is granted and this case is remanded to Appeals for further proceeding consistent with this Order. It is further
ORDERED that respondent shall offer petitioner an administrative hearing at respondent's Appeals Office located closest to petitioner's residence (or by teleconference if preferable) at a reasonable and mutually agreed upon date and time, but no later than July 28, 2023. It is further
ORDERED that trial of this matter is continued and the undersigned retains jurisdiction over this matter. It is further
ORDERED that the parties are to file a joint status report, or separate reports if preferred, on or before September 29, 2023, outlining the then-present status of this case.