Opinion
11796-20L
04-13-2023
JON LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
Pursuant to the Court's order dated August 27, 2021, this case was remanded to respondent's Office of Appeals for the purpose of affording petitioner a supplemental administrative hearing pursuant to I.R.C. § 6330.
On January 13, 2022, respondent filed a Status Report which indicated that respondent's Independent Office of Appeals held the supplemental hearing during which the Settlement Officer (SO) requested that petitioner submit certain unfiled tax returns and a completed Form 433-A, Collection Information Statement, so that the SO could evaluate whether petitioner could qualify for an installment payment arrangement as an alternative to collection. Petitioner supplied the tax returns and proof of mailing, but not the Form 433-A.
On January 28, 2022, the Court held a telephonic conference with the parties during which time the Court was advised that petitioner had submitted the Form 433-A to the SO and would contact the SO to follow up on any additional documentation the SO might require in evaluating his installment payment arrangement request. Petitioner assured the Court that he would do so and provided any documentation that was required.
After due consideration, and for cause, it is
ORDERED that, on or before June 12, 2023, the parties shall file with the Court a joint status report regarding the then present status of this case.