Opinion
3673-24L
09-23-2024
PRESTIGE INTERNATIONAL SECURITY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
This case is currently set for trial at the Court's December 16, 2024 Los Angeles, California Trial Session. On August 29, 2024, respondent filed: (1) a Motion for Extension of Time to File the Administrative Record, (2) a Motion for Continuance, and (3) a Motion to Remand, requesting that this case be remanded to the Office of Appeals for further consideration. Petitioner does not object to any of the aforementioned motions.
Upon due consideration it is
ORDERED that respondent's August 29, 2024 Motion for Continuance is granted, this case is stricken for trial from the Court's December 16, 2024 Los Angeles, California Trial Session, and jurisdiction is retained by the Undersigned. It is further
ORDERED that respondent's August 29, 2024 Motion for Extension of Time to File the Administrative Record is denied as moot. It is further
ORDERED that respondent's Motion to Remand is granted in that this case is remanded to the Office of Appeals for the purpose of further administrative consideration. It is further
ORDERED that respondent shall offer petitioner a supplemental hearing at the IRS Appeals office located closest to petitioner's residence (or at such other place as may be mutually agreed upon), at a reasonable and mutually agreed date and time, but no later than November 25, 2024. It is further
ORDERED that the parties shall, on or before December 26, 2024, file with the Court a joint report or separate reports concerning the then-present status of this case.