Opinion
20981-18 15264-19
11-10-2021
Trace T. Watkins & Lauree L. Watkins, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
David Gustafson Judge
In these consolidated cases, petitioners have filed motions for costs under section 7430. The Commissioner has filed responses that include (at pages 3-15) factual allegations that are specific and detailed and are substantiated by citations to documents submitted with the responses. The Court will order petitioners to file replies. Petitioners are advised that the Court expects to find as facts any of the Commissioner's assertions that petitioners do not specifically contradict with citations to evidence. It is
ORDERED that, no later than November 30, 2021, petitioners shall file replies to the Commissioner's responses to their motion for costs.