Opinion
11737-20L
04-11-2022
MERRILL H. DIAMOND & KAREN C. DIAMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
This is a collection due process (CDP) case. On March 23, 2021, respondent filed a Motion for Summary Judgment. We ordered petitioners to respond to the Motion by April 4, 2022. On April 2, 2022, petitioners mailed a letter to the Court requesting additional time to file their response. We will grant this request. If petitioners' health or financial circumstances have changed since the CDP hearing, they should note that in their response.
In consideration of the foregoing, it is
ORDERED that petitioners' Letter Dated April 1, 2022, at docket entry 9, is recharacterized as petitioners' Motion for Extension of Time. It is further
ORDERED that petitioner's Motion for Extension of Time is granted in that the time within which petitioners shall respond to the Motion for Summary Judgment is extended to May 23, 2022. 1