Opinion
5115-17
01-23-2024
SARAH S. O'NAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On January 9, 2024, the Court ordered Petitioner to file a reply to Respondent's Response to Petitioner's Motion for Reasonable Litigation or Administrative Costs by February 5, 2024. On January 19, 2024, Petitioner filed a Motion for Extension of Time, requesting a 14-day extension of the deadline for replying to Respondent's Response. In her Motion for Extension of Time, Petitioner requests an extension "from January 22, 2024 to February 5, 2024." However, it is sufficiently clear from the record that Petitioner intended to request an extension of 14 days beyond February 5, 2024, i.e., until February 20, 2024. (February 19, 2024, is a federal holiday). Respondent does not object to Petitioner's Motion for Extension of Time.
Upon due consideration, it is
ORDERED that Petitioner's Motion for Extension of Time, filed January 19, 2024, is granted and the time in which to file a reply to Respondent's Response to Petitioner's Motion for Reasonable Litigation or Administrative Costs is enlarged from February 5, 2024, to February 20, 2024.