Opinion
1305-21
11-15-2022
NICOLE DIANE HENAIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
On August 15, 2022, respondent moved to reopen the record, and submitted a declaration in support of the motion. Respondent also filed on August 15, 2022, a Motion to Strike. Pursuant to a teleconference with the parties on November 4, 2022, in which the parties agree, the Court will grant respondent's Motion to Reopen the record to allow submission of respondent's declaration. The exhibit will be Exhibit 79-R. Respondent orally moved to withdraw its motion to strike. Therefore, it is
ORDERED that respondent's August 15, 2022, Motion to Reopen the Record is granted, in that, the record is open for receipt of the Declaration of Antoinette Lucarelli, as Exhibit 79-R, to be filed by respondent on or before November 18, 2022. It is further
ORDERED that respondent's November 4, 2022, oral motion to withdraw the August 15, 2022, Motion to Strike is granted, and the Motion to Strike is deemed withdrawn. It is further
ORDERED that respondent shall on or before December 19, 2022, file its seriatim answering brief.