Opinion
19064-21L
03-18-2022
Edgerton Mighty & Eulalee Mighty Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This collection due process case is calendared on the Court's April 11, 2022, New York, New York, trial session. On February 9, 2022, the Internal Revenue Service (IRS or respondent) filed a Motion for Summary Judgment. We ordered petitioners to respond to this Motion by March 14, 2022. The Court has yet to receive a response. However, on March 15, 2022, petitioners filed a pretrial memorandum setting forth their position.
In consideration of the foregoing, it is
ORDERED that this case is stricken from the Court's April 11, 2022, New York, New York, trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned to consider respondent's Motion for Summary Judgment in light of the position petitioners have expressed. It is further
ORDERED that, if petitioners wish to submit any further response to the Motion for Summary Judgment, they shall file it with the Court by April 8, 2022.