Opinion
7519-20 25003-21
01-24-2024
PAULS FARM PROPERTIES, LLC, ECO TERRA 2016 FUND, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On January 17, 2024, petitioners filed a motion for oral argument requesting that the Court set oral argument on the Commissioner's morion for partial summary judgment regarding penalties. We will allow the Commissioner to file a response to the motion for oral argument. Accordingly, it is
ORDERED that, on or before January 30, 2024, the Commissioner shall file a response to the petitioners' motion for oral argument.