Opinion
9690-24L
09-12-2024
EDWARD M. ROGERS & DAN MELMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion To Remand, filed in the above-docketed proceeding on August 1, 2024, petitioners having filed no objection thereto, it is
ORDERED that the above-referenced motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of affording petitioners an administrative hearing pursuant to I.R.C. section 6320 and/or 6330. It is further
ORDERED that respondent shall offer petitioners an administrative hearing at respondent's 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 upon date and time, but no later than November 8, 2024. It is further
ORDERED that each party shall, on or before November 22, 2024, file with the Court, and serve on the other party, a report regarding the then-present status of this case, attaching thereto a copy of any supplemental notice of determination issued to petitioners.