Courtney D. Jones Judge.
On March 6, 2020, petitioners moved for summary judgment, a response to which was filed by respondent on June 5, 2020. Petitioners filed a reply to the response on July 20, 2020. The motion remains under consideration by the Court.
The principal issue raised by petitioners' motion is whether the deductions permitted under section 183(b) are subject to section 67(a), which limits miscellaneous itemized deductions a taxpayer may claim to the extent that the aggregate of such deductions exceeds 2 percent of adjusted gross income. Petitioner and respondent address this issue in the motion papers, however, both parties have at times treated or otherwise referenced section 183(b) as a singular deduction while at other times, they have acknowledged its bifurcated nature. It is not apparent to the Court whether petitioners intended to place at issue both sections 183(b)(1) and (2) in their motion or merely the latter provision. Upon due consideration, it is
Unless indicated otherwise, all section reference are to the Internal Revenue Code in effect at all relevant times.
ORDERED that petitioners shall file a response to this Order on or before July 19, 2021, in which they shall indicate the specific deduction at issue in their pending motion for summary judgment.