Opinion
19385-21L
10-12-2022
MEHLEK DAWVEED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
This case is calendared on the Court's December 19, 2022, Washington, D.C., trial session. On September 26, 2022, petitioner filed a motion for summary judgment, to which we have directed a response. On October 3, 2022, the Internal Revenue Service (IRS or respondent) filed a cross-motion for summary judgment. On October 6, 2022, petitioner filed a document bearing the cover sheet, Motion for Summary Judgment. We will recharacterize petitioner's filing as his response to respondent's cross-motion for summary judgment.
In consideration of the foregoing, it is
ORDERED that petitioner's Motion for Summary Judgment filed on October 6, 2022, shall be recharacterized as petitioner's Response to respondent's Motion for Summary Judgment filed on October 3, 2022.