Opinion
5152-20
01-09-2023
SCOTT COOMBE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.
On December 14, 2022, respondent filed a motion for summary judgment. On December 15, 2022, the Court issued an order directing petitioner to file on or before January 6, 2023, a response to respondent' motion for summary judgment. On January 3, 2023, petitioner filed a document titled "response to order petr. by 1/16/23 file a response to motion for summary judgment". Upon review of petitioner's filing, the Court concludes that petitioner's filing is a response to respondent's motion for summary judgment. Accordingly, the Court will recharacterize petitioner's filing appropriately.
Upon due consideration, it is
ORDERED that petitioner's document titled "response to order petr. by 1/16/23 file a response to motion for summary judgment" filed January 3, 2023, is recharacterized as petitioner's response to respondent's motion for summary judgment.