Lem v. Comm'r of Internal Revenue

Full title: BONNIE LEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 10, 2023

No. 26587-21L (U.S.T.C. Feb. 10, 2023)

Opinion

26587-21L

02-10-2023

BONNIE LEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On November 16, 2022, respondent counsel filed a Motion for Summary Judgment and two Declarations. However, respondent counsel failed to file a Certificate of Service with respect to the Declarations.

Upon due consideration, it is

ORDERED that, on or before March 6, 2023, respondent counsel shall file a Certificate of Service with respect to the two Declarations, filed November 16, 2022.

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