Opinion
29477-21
06-22-2023
EVEREST GRANITE, LLC, EVEREST PLAINS HOLDINGS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Cary Douglas Pugh Judge
On April 14, 2023, petitioner filed a Motion for Summary Judgment and a Memorandum in Support of Motion for Summary Judgment. On April 18, 2023, this case was assigned to this Division of the Court. On May 15, 2023, we directed respondent to file a response to petitioner's Motion for Summary Judgment by June 15, 2023. To date we have received no response from respondent. Upon due consideration and for cause, it is hereby
ORDERED that respondent shall, on or before July 5, 2023, show cause in writing why the Court should not grant petitioner's Motion for Summary Judgment, filed April 14, 2023, and enter decision against petitioner. See Rule 121(b), Tax Court Rules of Practice and Procedure.