Opinion
3197-22
11-21-2022
DAVID G. LEACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Ronald L. Buch Judge
This case is calendared for trial at the Court's February 13, 2023, Phoenix, Arizona trial session. According to the Court's records the petition in this case was not timely filed as to 2010.
On April 21, 2022, the Court ordered the Commissioner to file a jurisdictional motion or a response to the Court's order clarifying the Commissioner's position as to the Court's jurisdiction in this case. The Commissioner filed a response to the Court's order providing information showing that the petition was not timely filed as to 2010 but lacking sufficient information to indicate whether the petition was timely filed as to 2009. The Commissioner did not file a motion to dismiss as to either year. To assist the Court in resolving a potential jurisdictional issue in this case, it is
ORDERED that the parties shall show cause, by December 30, 2022, why the claim for innocent spouse relief as to 2010 should not be dismissed from this case for lack of jurisdiction. It is further
ORDERED that the Commissioner shall file a response to this order attaching a copy of any Notice of Final Determination that was issued to Mr. Leach with respect to 2009 by December 30, 2022. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on February 13, 2023. It is further
ORDERED that jurisdiction over this case is retained by the undersigned.