Opinion
17467-22L
10-04-2023
MARCELINO E. WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut. Petitioner became nonresponsive, at least for a time, and then both parties moved for a continuance. We called the case, and because the taxpayer clinic at the University of Connecticut had taken Mr. Wright on as a client, there was an impromptu status conference. The parties agreed to remand the case to IRS Appeals for a supplemental hearing limited to consideration of the Commissioner's compliance with section 6751, whether Mr. Wright received a notice of deficiency mailed to his last known address, and his eligibility for currently-not-collectible status. With that agreement on the record, it can be
ORDERED that respondent's September 11, 2023 motion for leave to file motion for continuance is granted. The motion lodged on September 11, 2023 will be filed as the date as this Order. It is also
ORDERED that respondent's motion for continuance is denied as moot. It is also
ORDERED that petitioner's October 2, 2023 motion for leave to file motion for continuance is granted, the motion lodged on October 2, 2023 will be filed as the date of this Order. It is also
ORDERED that petitioner's motion for continuance is granted. It is also
ORDERED that petitioner's October 1, 2023 motion for leave to file motion to remand is granted, the motion lodged on October 1, 2023 will be filed as the date as this Order. It is also
ORDERED that petitioner's motion to remand is granted. It is also
ORDERED that on or before November 16, 2023 the parties shall file either a supplemental notice of determination or a status report describing their progress in doing so.