Opinion
28897-10 5816-11 5817-11
07-29-2024
HARRY BIRDMAN & DIANE BIRDMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
On July 18, 2024, petitioners filed a motion to strike, renewing their motion requesting that the Court hold 26 C.F.R. sections 1.162-1, 1.162-7, and 1.162-8 invalid and void under the Administrative Procedure Act. Although it is filed as a motion to strike, we will recharacterize it as a motion for partial summary judgment.
For cause, it is
ORDERED that petitioners' motion to strike filed July 18, 2024, shall be recharacterized as a motion for partial summary judgment. It is further
ORDERED that, on or before August 12, 2024, the Commissioner shall file a response to the motion for partial summary judgment. It is further
ORDERED that, on or before September 3, 2024, petitioners shall file a reply to the Commissioner's response to motion for partial summary judgment