Opinion
9337-22L
02-02-2023
MICHAEL J. MCGHAN & DEBORAH D. SCHNITZER-MCGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This collection due process (CDP) case is calendared on the Court's March 6, 2023, Houston, Texas, trial session. On January 5, 2023, respondent filed a Motion for Summary Judgment. By Order served January 6, 2023, we directed petitioners to file a Response to the Motion. On January 31, 2023, the parties filed a Proposed Stipulated Decision that resolves all issues in the case.
In consideration of the foregoing, it is
ORDERED that respondent's Motion for Summary Judgment, filed January 5, 2023, is denied as moot. It is further
ORDERED that petitioners are relieved of any obligation to file a Response to the Motion for Summary Judgment, as directed in the Court's Order served January 6, 2023.
The Proposed Stipulated Decision will be entered in due course.