Opinion
20527-23SL
05-14-2024
STEPHANIE L. PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This collection due process case is calendared for trial at the Los Angeles, California, Trial Session of the Court scheduled to commence on October 7, 2024.
Ms. Payne filed a Petition for review of a Notice of Determination Concerning Collection Actions under IRC Sections 6320 or 6330. Ms. Payne contends that the settlement officer abused her discretion in sustaining the filing of the Notice of Federal Tax Lien. On February 13, 2024, the Commissioner filed an Answer, inter alia, maintaining that this case must be conducted under regular tax case procedures because Ms. Payne's tax liability for the year in issue exceeds $50,000.
The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute, (2) discussing whether the parties have met and conferred, either in person or by telephone, to discuss the issues remaining in dispute, (3) confirming whether the underlying liability is at issue in this case, (4) informing the Court whether either party plans to file any pretrial motion(s) and, if so, the nature of such motion(s), and (5) the status of the preparation of a stipulation of facts.
The premises considered, it is
ORDERED that, on or before June 14, 2024, the Commissioner shall file a response to this Order and provide documentation (i.e., Ms. Payne's account transcripts) that shows the total unpaid tax for the year in issue exceeds $50,000 on the date the notice of determination was issued. See I.R.C. § 7463(f)(2); Leahy v. Commissioner, 129 T.C. 71 (2007); Schwartz v. Commissioner, 128 T.C. 6 (2007). In the alternative, the Commissioner may file an appropriate motion attaching thereto the appropriate supporting documentation. It is further
ORDERED that, on or before June 21, 2024, the parties shall file with the Court a stipulation or certification of the administrative record in this case in accordance with Rule 93, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before July 31, 2024, Ms. Payne and the Commissioner shall file written reports (jointly or separately) with the Court as more fully described in this Order.