Opinion
32212-15 21530-16 2241-18
07-28-2023
DENNIS M. CURTIN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
On July 27, 2023, Mr. Curtin filed a Motion for Judgment on the Pleadings in this case arguing that "Petitioner, as a bona fide resident of the United States Virgin Islands (the 'USVI') is not liable for the Net Investment Income Tax (the 'NIIT') for the tax year ending December 31, 2013." To obtain the Commissioner's views, it is
ORDERED that, by September 1, 2023, the Commissioner shall file with a response to Mr. Curtin's Motion for Judgment on the Pleadings, filed July 27, 2023. It is further
ORDERED that by September 15, 2023, Mr. Curtin may file with the Court a reply to the Commissioner's response.