Opinion
7914-22
10-31-2022
JEFFREY A. HARTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 31, 2022, respondent filed a Response to Motion for Summary Judgment. Additionally, and on the same date, respondent filed (1) a Motion for Summary Judgment, (2) the Declaration of Eric O. Young in Support of Motion for Summary Judgment, and (3) the Declaration of Denise D. Davis in Support of Motion for Summary Judgment (collectively, respondent's Motion).
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is assigned to Special Trial Judge Diana L. Leyden for disposition. It is further
ORDERED that, on or before November 15, 2022, petitioner shall file a response to respondent's just-referenced Motion. Petitioner is advised that failure to file a response as directed may result in the granting of respondent's Motion or other appropriate action by the Court. See Rule 121(b), Tax Court Rules of Practice and Procedure.