Barney v. Comm'r of Internal Revenue

Full title: CARL B. BARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 23, 2024

No. 5310-22 (U.S.T.C. Jan. 23, 2024)

Opinion

5310-22

01-23-2024

CARL B. BARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Christian N. Weiler, Judge

ORDER

Christian N. Weiler, Judge

This case is calendared for trial at the Court's Los Angeles, California trial session beginning on November 4, 2024. On January 11, 2024, respondent filed a Motion for Partial Summary Judgment on his compliance with penalty approval requirement of section 6751(B)(1).

Upon due consideration, it is

ORDERED that on or before February 16, 2024, petitioner shall file a response to respondent's Motion for Partial Summary Judgment.