Opinion
23921-22L
01-18-2024
JOHN TRAHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 2, 2024, respondent filed, inter alia, a Motion for Summary Judgment and the Declaration of Anne-Marie S. Brown in Support of Motion for Summary Judgment (collectively, respondent's Motion).
Upon due consideration of the foregoing, it is
ORDERED that, on or before February 20, 2024, petitioner shall file a response to respondent's above-referenced Motion. Failure to file a response as directed may result in the granting of that Motion and the entry of decision against petitioner. See Rule 121(b), (d), Tax Court Rules of Practice and Procedure.