Opinion
8269-21
03-10-2022
Lee Coughlin & Debbie Coughlin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge.
This case is calendared for trial at the Court's May 23, 2022, Detroit, Michigan trial session. On March 3, 2022, the petitioners filed a motion for continuance "based upon a related case pending in the United States Sixth Circuit Court of Appeals, captioned Mann Construction, et al. v. United States, Case No. 21-1500." On the same day that the petitioners filed the motion for continuance with this Court, the Sixth Circuit issued its opinion in Mann, holding that Notice 2007-83 did not satisfy the notice-and-comment procedures for promulgating legislative rules under the APA. As of the date of this order, the mandate has not yet been issued by the Sixth Circuit. Neither side has had the opportunity to inform the Court of the effect of the Mann opinion on this case. Accordingly, it is
ORDERED that petitioner shall supplement the motion for continuance, taking into consideration the opinion in Mann, by March 18, 2022. It is further
ORDERED that the Commissioner shall file a response to the petitioners' Motion for Continuance, as supplemented, by April 1, 2022.