Opinion
946-20L
09-02-2021
Eric J. Geppert & Mary L. Geppert Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On September 23, 2020, petitioner Eric J. Geppert (petitioner) filed a motion to remand. On June 26, 2021, petitioner filed a motion for leave to file to supplemental brief to the motion to remand and lodged a supplemental brief (remand supplemental brief). On July 20, 2021, the Court issued an order granting petitioner's motion for leave to file to supplemental brief.
On September 24, 2020, petitioner filed a motion to declare IRS independent office of appeals unconstitutional as violating separation of powers & set aside IRS independent office of appeals actions (motion to declare). On July 30, 2021, petitioner filed a motion for leave to file to second supplemental brief and lodged a second supplemental brief (declare supplemental brief). On August 12, 2021, the Court issued an order granting petitioner's motion for leave to file to second supplemental brief.
In the July 20, 2021 order, the Court incorrectly states that petitioner's remand supplemental brief supplements petitioner's motion to declare rather than the motion to remand. In addition, the Court incorrectly ordered respondent to file, on or before October 18, 2021, a response to petitioner's motion to declare, as supplemented.
In the August 12, 2021 order, the Court incorrectly states that petitioner's declare supplemental brief is the second supplemental brief to petitioner's motion to declare. The Court ordered respondent to file, on or before October 18, 2021, a response to petitioner's motion to declare, as supplemented by the second supplemental brief.
On August 12, 2021, petitioner filed a notice regarding supplemental briefs explaining the incorrect statements of the Court in each of the Court's orders issued July 20 and August 12, 2021. Petitioner requested that the Court correct the docket and ensure the appropriate deadlines are ordered for respondent's responses to the respective motions, as supplemented.
Upon due consideration of the foregoing, it is
ORDERED that the seventh paragraph of the Court's order issued July 20, 2021, is hereby amended to read: "On June 26, 2021, petitioner Eric J. Geppert filed a motion for leave to file to supplemental brief to his motion to remand and lodged a supplemental brief." It is further
ORDERED that the fourth ordered paragraph of the Court's order issued July 20, 2021, is hereby amended to read: "ORDERED that, on or before September 20, 2021, respondent shall file a response to petitioner Eric J. Geppert's motion to remand, filed September 23, 2020, as supplemented by petitioner Eric J. Geppert's supplemental brief, lodged June 26, 2021. It is further". It is further
ORDERED that the fifth ordered paragraph of the Court's order issued July 20, 2021, is hereby amended to read: "ORDERED that, on or before October 18, 2021, respondent shall file a response to petitioner Eric J. Geppert's motion to declare IRS independent office of appeals unconstitutional as violating separation of powers & set aside IRS independent office of appeals actions, filed September 24, 2020. It is further". It is further
ORDERED that the second ordered paragraph of the Court's order issued August 12, 2021, is hereby amended to read: "ORDERED that, on or before October 18, 2021, respondent shall file a response to petitioner Eric J. Geppert's motion to declare IRS independent office of appeals unconstitutional as violating separation of powers & set aside IRS independent office of appeals actions, filed September 24, 2020, as supplemented by petitioner Eric J. Geppert's supplemental brief, lodged July 30, 2021."