Opinion
15761-21L
04-14-2023
MICHAEL J. STEVENS & ALEXIS M. STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 4, 2021, respondent filed a Motion for Summary Judgment. Although the Court directed petitioners to file a Response to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that this case is assigned to Judge Travis A. Greaves solely for the purpose of disposing of respondent's above-referenced motion.