Opinion
12448-23
10-19-2023
SABRINA BRINKMAN & RODNEY BRINKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 12, 2023, petitioners electronically filed a document designated as a Motion for Continuance, along with several Exhibit(s) and a Certificate of Service. In their Motion for Continuance, petitioners requested additional time within which to respond to the Motion to Dismiss for Lack of Jurisdiction filed by respondent on September 18, 2023.
Petitioners' Motion is better characterized as a motion for extension of time under Rule 25(b) of the Tax Court Rules of Practice and Procedure. Because such motions are routinely granted, it is
ORDERED that petitioners' Motion for Continuance, filed October 12, 2023, is recharacterized as a Motion for Extension of Time. It is further
ORDERED that petitioners' Motion for Extension of time is granted, and the time within which petitioners may file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to November 7, 2023.