Opinion
28897-10 5816-11 5817-11
07-25-2023
HARVEY BIRDMAN & DIANE BIRDMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
On July 14, 2023, petitioners Harvey and Diane Birdman filed a motion to strike in these cases, requesting that the Court declare 26 U.S.C. section 7443(f) unconstitutional. [Doc. 149. The Court will direct the Commissioner to file a response to the motion to strike. Accordingly, it is
"Doc." references are to the documents in the lead case, Docket No. 28897-10, as compiled by the Clerk of this Court.
ORDERED that, on or before August 16, 2023, the Commissioner shall file a response to the Birdmans' motion to strike.