Opinion
5764-22S
04-12-2023
DEREJE M. TESEMA & DINKENESH LEMU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Washington, District of Columbia, session of the Court scheduled to commence on May 30, 2023.
On April 7, 2023, petitioners Dereje M. Tesema and Dinkenesh Lemu filed a motion for summary judgment. Petitioners request that the Court grant their motion and determine that they are entitled to claim the American Opportunity Tax Credit for the 2020 tax year. We will direct the Commissioner to file a response to the motion for summary judgment.
Upon due consideration of petitioners' motion and for cause, it is
ORDERED that, on or before April 28, 2023, the Commissioner shall file a response to petitioners' motion for summary judgment or in the alternative, the parties shall file a proposed stipulated decision.
The parties are reminded that the Standing Pretrial Order, served January 31, 2023, remains in effect absent the filing of a proposed stipulated decision.