Opinion
12956-20L
02-03-2022
JOHNATHAN NEIL MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
Pending in this collection review case is a motion for summary judgment filed by respondent on December 12, 2021. This case was set for a trial during a Birmingham, Alabama, session of the Court to be conducted remotely on January 31, 2021. However, on January 27, 2022, the parties filed a proposed stipulated decision for the Court's consideration.
Upon due consideration and for cause, it is
ORDERED that respondent's motion for summary judgment filed December 12, 2021, is denied as moot.