Opinion
4629-20S
10-18-2021
Airreyon S. Lowe Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On August 31, 2021, petitioner filed a simultaneous opening brief in which petitioner requested leave to file an answering brief.
On October 7, 2021, respondent filed a motion for leave to file answering brief (respondent's motion). Upon review of respondent's motion, the Court finds that respondent's motion is improper in that respondent failed to lodge respondent's answering brief simultaneously with respondent's motion. Accordingly, the Court will strike respondent's motion as an improper document to file with the Court and direct the parties to each file simultaneous answering briefs.
Upon due consideration of the foregoing, it is
ORDERED that respondent's motion for leave to file answering brief filed October 7, 2021, at Docket Index No. 17, is hereby stricken from the record. It is further
ORDERED that, on or before December 1, 2021, the parties shall file simultaneous answering briefs. It is further
ORDERED that the parties' simultaneous answering briefs shall include typewritten pages typed on only one side and shall be on plain white paper 8½ inches wide by 11 inches long. The font shall be Times New Roman size 12, and the margins shall be 1 inch on each side and no more than 22 lines per page. There shall be no attachments or exhibit and no footnotes.