Opinion
6643-23L
12-21-2023
PAUL D. JACOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
This collection due process (CDP) case is currently calendared on the Court's Seattle, Washington trial session, scheduled to begin February 12, 2024.
On December 14, 2023, the Commissioner filed a motion for summary judgment and attached a supporting declaration and exhibits. Upon due consideration, it is
ORDERED that, on or before January 16, 2024, petitioner Paul D. Jacobson shall serve on the Commissioner and file with the Court a response to the Commissioner's motion for summary judgment. If Mr. Jacobson does not file a response, the Court may grant the Commissioner's motion, which would end this case without trial (absent further Court action). It is further
ORDERED that, on or before January 30, 2024, the Commissioner shall serve on Mr. Jacobson and file with the Court a reply, if any, to Mr. Jacobson's response to the motion for summary judgment. If Mr. Jacobson does not file such a response, the Commissioner need not file a reply.