Opinion
2386-17
02-24-2023
LUIS A. CASTRO & JUDI A. CHAVEZ-CASTRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
On February 17, 2023, respondent filed a Motion for Extension of Time to March 17, 2023 in Which to Submit Rule 155 Computations. The Court issued its Memorandum Opinion (T.C. Memo. 2022-120) in this case on December 19, 2022. The decision pursuant to the findings and conclusions of the Court is to be entered under Rule 155, Tax Court Rules of Practice and Procedure, and shall be filed "within 90 days of service of the opinion", which date is March 20, 2023. Because respondent's motion is unnecessary, the Court will deny it as moot. Upon due consideration, it is
ORDERED that respondent's Motion for Extension of Time to March 17, 2023 in Which to Submit Rule 155 Computations, filed February 17, 2023, is denied as moot.