Opinion
12934-21S
10-11-2022
ERIC BENITEZ & RUTH LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at the Court's October 31, 2022, Houston, Texas, trial session.
On July 25, 2022, docket entry 14, respondent filed a Motion to Dismiss for Lack of Jurisdiction requesting that this case be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.
By Order dated August 3, 2022, docket entry 15, the Court directed petitioners on or before August 24, 2022, to file a response to respondent's above-mentioned Motion. And, on August 15, 2022, docket entry 16, petitioners filed a response to respondent's Motion to Dismiss for Lack of Jurisdiction indicating that they do not object to the granting of respondent's Motion.
After due consideration, and for cause, it is
ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further
ORDERED that this case is stricken for trial from the October 31, 2022, Houston, Texas Trial Session, the parties are excused from appearing at the calendar call on October 31, 2022, and this case is continued. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 25, 2022, docket entry 14, is taken under advisement.