Opinion
2868-21
03-14-2022
Erin O'Connor Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's New York, New York, trial session, which is scheduled to begin April 25, 2022.
On March 9, 2022, petitioner Erin O'Connor filed (1) a motion for extension of time to file a motion for summary judgment and (2) a motion for summary judgment. We will recharacterize the motion for extension of time and direct the Commissioner to file a response to the motion for summary judgment. Accordingly, it is
ORDERED that Ms. O'Connor's motion for extension of time is recharacterized as a motion for leave to file a motion for summary judgment. It is further
ORDERED that Ms. O'Connor's motion for leave to file a motion for summary judgment is granted. It is further
ORDERED that, on or before April 1, 2022, the Commissioner shall file a response to Ms. O'Connor's motion for summary judgment.