Opinion
12031-21SL
09-20-2024
JOSEPH ANDREW ABBOTT & PAMELA ABBOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court in this collection due process case is respondent's Motion for Summary Judgment, filed April 10, 2024. On May 6, 2024, petitioners filed a Response to Motion for Summary Judgment, requesting that respondent's Motion be denied. However, there are indications in the record that petitioners may be pursuing bankruptcy relief. See 11 U.S.C. § 362(a)(8).
In view of the foregoing, it is
ORDERED that, on or before October 21, 2024, the parties shall file with the Court written reports (or, preferably, a joint report) detailing the then-present status of this case, including the status of any related bankruptcy proceeding. If petitioners have commenced a bankruptcy proceeding, the Court would expect the parties to file an appropriate notice of proceeding in bankruptcy, providing the Court with the details of such proceeding.