Opinion
11455-20L
01-28-2022
Kevin T. Lipka & Shelly Z. Lipka Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge.
On January 27, 2022, the Commissioner filed a motion for summary judgment (Doc. 14) and a supporting declaration (Doc. 15). It is
ORDERED that, no later than February 18, 2022, petitioners shall file a response to the motion. It is further
ORDERED that, no later than March 4, 2022, the Commissioner shall file a reply.