Opinion
15887-21
12-30-2021
Richard Walker McHugh & Marsha Jo Marshall McHugh Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of petitioners' motion to restrain assessment or collection or to order refund of amount collected, filed December 29, 2021, it is
ORDERED that, on or before January 26, 2022, respondent shall file an objection, if any, to petitioners' above-referenced motion. Failure to file an objection may result in the granting of the motion.