Opinion
10244-22SL
04-06-2023
ORDER
Kathleen Kerrigan Chief Judge
On March 2, 2023, respondent filed (1) a Motion for Summary Judgment, and (2) the Declaration of Ian T. Rossi in Support of Motion for Summary Judgment (collectively, respondent's Motion).
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 8, 2023, petitioner shall file a response to respondent's above-referenced Motion. Failure to file a response as directed may result in the granting of that Motion and the entry of decision against petitioner. See Rule 121(b), (d), Tax Court Rules of Practice and Procedure.