Opinion
12476-23L
02-28-2024
SCOTT A. MITCHELL & PAMELA A. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's April 15, 2024, trial session in Cleveland, Ohio. On February 20, 2024, petitioners filed a Motion for Summary Judgment (Doc. 18). We will direct respondent to file a response to petitioners' Motion. However, we note that the Motion, which is signed by petitioners' counsel, was mailed to the Court in an envelope bearing a postmark of February 16, 2024-a day after the deadline to file a motion for summary judgment in this case. See Tax Court Rule 121(b).
Further, Tax Court Rule 26(b) states that [electronic filing is required for all papers filed by a party represented by counsel, unless the Court orders otherwise. Mandatory electronic filing does not apply to "any papers not eligible for electronic filing" and "any counsel in a case who for good cause shown is granted an exemption from the electronic filing requirement." Upon review of the record, an exemption from electronic filing does not apply here. The Court invites petitioners' counsel to review Tax Court Rule 26. See also DAWSON Practitioner Training Guide (ustaxcourt.gov).
Upon due consideration, it is
ORDERED that, on or before March 20, 2024, respondent shall file an objection or other response to petitioners' Motion for Summary Judgment.