Opinion
28897-10 5816-11 5817-11
07-06-2023
HARVEY BIRDMAN & DIANE BIRDMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On June 29, 2023, petitioners Harvey and Diane Birdman filed a motion to strike in these cases requesting that the Court invalidate 26 C.F.R. sections 1.162-1, 1.162-7 and 1.162.8. The Court will direct the Commissioner to file a response to the motion to strike. Accordingly, it is
ORDERED that, on or before July 27, 2023, the Commissioner shall file a response to the Birdmans' motion to strike.