Opinion
20438-19L
02-28-2022
Brian K. Bunton & Karen A. Bunton Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On December 28, 2021 this Court issued its opinion in T.C. Memo. 2021-141 deciding this matter. The Court entered its decision in this matter served on January 5, 2022. On February 3, 2022 petitioners filed a motion seeking an extension of time to file a motion to reconsider this Court's opinion in this matter. By order served on January 25, 2022, the Court requested that respondent file a response to petitioners' motion for an extension of time on or before February 16, 2022. On February 18, 2022, respondent filed a motion for leave to file an out of time response to petitioners' motion for an extension of time, and also on this same date respondent filed his response indicating no opposition to petitioners' motion.
Considering the foregoing, it is
ORDERED that respondent's motion for leave to file out of time notice of no objection to motion for an extension of time is granted. It is further
ORDERED that petitioners' motion for an extension of time to file motion for reconsideration of opinion in this matter is granted. It is further
ORDERED that leave having been granted, petitioners may now file their motion for reconsideration of opinion on or before March 18, 2022. It is further
ORDERED that should petitioners file a motion to reconsider this Court's opinion, respondent may file a response thereto on or before April 15, 2022.