Opinion
16923-16
12-14-2021
Kyle D. Simpson & Christen Simpson, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Courtney D. Jones Judge
This case was tried before the Court on October 1, 2021. On December 8, 2021, petitioners filed a motion for extension of time to file an opening seriatim brief. Petitioners request an extension of 30 days for each party to file its opening brief. In light of petitioners' representation that respondent does not object to the motion, the Court will grant the motion.
Because of the delays, it appears to the Court that some guidance in the briefing process will be appropriate. For example, it might be helpful to have page limits in order to focus the briefing. Accordingly, the Court will schedule a recorded conference call with the parties, to be held in early January. Upon due consideration, it is
ORDERED that petitioners' motion for extension of time, filed December 8, 2021, is granted and the time in which petitioners shall file their opening seriatim brief is extended to January 18, 2022. It is further
ORDERED that the time in which respondent shall file an answering seriatim brief is extended to on or before March 4, 2022.