Opinion
25962-22L
09-04-2024
BRUCE A. PAULHAMUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
A Petition to Redetermine a Notice of Determination Concerning Collection Action under Section 6320 and 6330 was filed by petitioner on December 14, 2022. This case was set for trial at the Court's Knoxville, TN trial session beginning on May 13, 2024. On March 4, 2024, respondent filed an unopposed Motion to Remand in which respondent asks the Court to remand this Collection Due Process case to respondent's Independent Office of Appeals (IRS Appeals) for further consideration.
By Order served on March 18, 2024, respondent's Motion to Remand was granted and this case was remanded to IRS Appeals for further proceedings. By status report dated August 6, 2024, respondent attached a copy of a Supplemental Notice of Determination made by IRS Appeals dated June 25, 2024, whereby first-time penalty abatement was granted, and petitioner was granted 30 days to pay the remaining balance owed.
Considering the foregoing, it is
ORDERED that on or before October 4, 2024, the parties are to file a written status report, outlining the issues (if any) that remain in dispute and whether or not petitioner intends to dismiss this case voluntarily.