Opinion
15025-21
05-06-2024
ATIF A. KHAN & HUMA A. KHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge.
On February 29, 2024, the Court issued a Notice Setting Case for Trial (Doc. 54), placing this case is on the calendar of the Court's May 20, 2024, trial session in New York City, New York. On the same day, the Court issued a Standing Pretrial Order (Doc. 55) for the May 20 trial session. Pursuant to Rule 121(a) of the Tax Court Rules of Practice and Procedure, the Standing Pretrial Order provides that a Motion for Summary Judgment must be filed no later than 60 days before the first day of the trial session, unless otherwise permitted by the Court. Accordingly, any Motion for Summary Judgment was due on or before March 21, 2024.
On May 3, 2024, petitioners filed a Motion for Summary Judgment (Doc. 60). We will deny petitioners' motion as untimely, pursuant to the Standing Pretrial Order (Doc. 55) and Rule 121(a) of the Court's Rules. Petitioners did not file their motion within the time prescribed by Rule 121(a). Nor did they request leave to file the motion out of time.
In view of the foregoing, it is
ORDERED that petitioners' Motion for Summary Judgment (Doc. 60), filed May 3, 2024, is denied.