Opinion
25681-22S
07-07-2023
JOSEPH SWOYER & KIMBERLY SWOYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On July 3, 2023, the Court filed a document from petitioners retitled as "Letter Dated June 14, 2023" (Doc. 10). The document is in the nature of a Motion to Dismiss.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced letter filed July 3, 2023, is recharacterized as petitioners' "Motion to Dismiss". It is further
ORDERED that on or before July 31, 2023, the Commissioner shall file a response to petitioners' Motion to Dismiss.