Opinion
5313-16
03-09-2022
Scott A. Blum & Audrey R. Blum Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan Judge
Upon due consideration of respondent's motion for leave to file out of time response to motion to restrain assessment or collection or to order refund of amount collected, filed June 22, 2021, it is
ORDERED that the above-referenced motion is granted and respondent's response to motion to restrain assessment or collection or to order refund of amount collected is filed nunc pro tunc as of June 22, 2021.