Opinion
2132-21L
08-30-2023
WILLIAM J. SIMPSON & CINDY SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on November 6, 2023, in Los Angeles, California.
On August 4, 2023, respondent filed a Motion to Remand (Doc. 17) asking the Court to remand this case to respondent's Independent Office of Appeals (Appeals Office) for further consideration. The motion states that petitioner does not object to the granting of the motion.
On August 24, 2023, the parties filed a Status Report (Doc. 19) which attached a proposed order for granting the motion to remand.
Upon due consideration and for cause, it is
ORDERED that this case is stricken from the above-referenced trial session, the parties are excused from appearing at the calendar call on November 6, 2023, and jurisdiction of this case is retained by the Undersigned. It is further
ORDERED that respondent's Motion to Remand is granted and this case is remanded to respondent's Appeals Office for the purpose of affording petitioner a supplemental administrative hearing. It is further
ORDERED that respondent shall offer petitioner a supplemental 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 February 26, 2024. It is further
ORDERED that, on or before April 29, 2024, the parties shall file a status report stating the then-present status of this case. It is further
ORDERED that if and when a supplemental notice of determination is issued to petitioners, respondent shall, at that time, file a status report and attach thereto a copy of the supplemental notice of determination.