Opinion
22452-21
09-21-2022
TIMOTHY EARL YOUNG & TIFFANY LEE YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's October 17, 2022, Boston, Massachusetts, trial session. On August 18, 2022, respondent filed a Motion for Summary Judgment (Doc. 11), along with a Declaration of Nathan T. Harding (Doc. 12). On August 31, 2022, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending motion. As agreed by the parties, the Court held respondent's motion in abeyance to allow petitioners the opportunity to contact a volunteer from a tax clinic in Boston, Massachusetts. By Order served September 6, 2022, the parties were directed to file on or before September 14, 2022, either a joint report describing the status of the case or a stipulated decision document.
On September 15, 2022, respondent filed a Status Report (Doc. 14) informing the Court that petitioners have met with an attorney and that they are awaiting the filing of the Entry of Appearance to discuss the case in detail.
On September 15, 2022, counsel Matthew A. Morris filed an Entry of Appearance for petitioners .
Upon due consideration, it is hereby
ORDERED that, no later than October 5, 2022, petitioners shall file with the Court and serve on respondent a response to respondent's Motion for Summary Judgment. It is further
ORDERED that, no later than October 12, 2022, respondent shall file with Court and serve on petitioners a reply to petitioners' response (or, if petitioners have failed to file and serve a response, then respondent shall file a status report). It is further
ORDERED that respondent's Motion for Summary Judgment is set for hearing at the Court's Boston, Massachusetts trial session scheduled to commence on October 17, 2022, at 10:00 a.m. in Room 5, 12th floor, McCormick Post Office & Courthouse, 5 Post Office Square, Boson, Massachusetts, 02109.