Opinion
1425-24S
02-23-2024
DIRK DIETERS & MOIRA WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On January 26, 2024, petitioners filed the Petition to commence this case, seeking review of a notice of deficiency issued with respect to their 2020 tax year. The Commissioner's (respondent) Answer to that Petition is due on or before March 29, 2024.
On February 16, 2024, petitioners filed a Motion for Summary Judgment Affirmative Defense. On February 22, 2024, petitioners filed a Brief in Support of Motion for Summary Judgment Affirmative Defense.
Because respondent has not yet filed his Answer and, therefore, the pleadings in this case have not yet closed, petitioners' Motion for Summary Judgment Affirmative Defense is premature. See Rule 121(b), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Motion for Summary Judgment Affirmative Defense is denied without prejudice.
Petitioners are reminded that their Ratification of Petition is due on or before March 22, 2024.