Opinion
24029-21
10-24-2022
MICHAEL L. KIRBY & EUNICE R. KIRBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The Court previously directed petitioners to file in this case an amended petition. Upon further review, however, it appears that an amended petition is not necessary.
In view of the foregoing, it is
ORDERED that petitioners are no longer required to file an amended petition. It is further
ORDERED that, on or before December 23, 2022, respondent shall file an answer to the petition. 1