Doan v. Comm'r of Internal Revenue

Full title: RICHARD T. DOAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 30, 2023

No. 25624-17 (U.S.T.C. Mar. 30, 2023)

Opinion

25624-17 25668-17

03-30-2023

RICHARD T. DOAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega, Judge..

ORDER

Joseph W. Nega, Judge..

Upon due consideration of petitioners' motion to dismiss for lack of prosecution and motion for summary judgment, both filed March 24, 2023, it is

ORDERED that petitioners' motion for summary judgment is denied. It is further

ORDERED that petitioners' motion to dismiss for lack of prosecution is recharacterized as petitioners' motion for default judgment pursuant to Rule 123(a). It is further

ORDERED that respondent shall respond to the motion for default judgment within the status report due on April 7, 2023.