Sievers v. Comm'r of Internal Revenue

Full title: CHRISTIE SIEVERS & KEVIN SIEVERS, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jan 31, 2023

No. 19363-22 (U.S.T.C. Jan. 31, 2023)

Opinion

19363-22

01-31-2023

CHRISTIE SIEVERS & KEVIN SIEVERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed October 13, 2022, by respondent in the above-docketed matter, and Motion To Proceed Remotely, filed September 12, 2022, by petitioners, it is

ORDERED that the just-referenced two motions are assigned to Special Trial Judge Adam B. Landy for disposition.