Opinion
21840-21
03-11-2022
Judy T. Thomas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Charleston, West Virginia, is the place of trial.
On January 31, 2022, petitioner filed a motion for summary judgment. On February 18, 2022, the Court directed respondent to file on or before March 2, 2022, a response to petitioner's motion for summary judgment. On February 28, 2022, respondent filed a motion for extension of time, in which respondent requests that the Court extend the time within which respondent shall file a response to petitioner's motion for summary judgment filed January 31, 2022. In that motion, respondent represents that on February 25, 2022, respondent "was informed that petitioner reached a basis for settlement in this case with the Independent Office of Appeals (Appeals)" and requests "an additional thirty (30) days to respond to petitioner's motion for summary judgment to allow the parties time to submit a stipulated decision." Lastly, respondent indicates that petitioner does not object to the granting of respondent's motion for extension of time.
Upon due consideration of the foregoing, it is
ORDERED that respondent's motion for extension of time filed February 28, 2022, is granted and the time within which respondent shall file a response to petitioner's motion for summary judgment filed January 31, 2022, is extended to and including April 1, 2022. It is further
ORDERED that, on or before April 1, 2022, the parties shall file a signed proposed stipulated decision or a joint status report reflecting the then-present status of this case.