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Licera v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 13923-21S (U.S.T.C. Mar. 3, 2023)

Opinion

13923-21S

03-03-2023

JOSE DAVID LICERA & JULIA NICOLE MULLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Adam B. Landy Special Trial Judge.

This case was called from the calendar for the trial session of the Court on February 27, 2023, for cases where Miami, Florida, was listed as the place of trial. There was no appearances by or on behalf of petitioners. Counsel for respondent appeared and was heard. During the calendar call, counsel for respondent orally moved for a Motion to Dismiss for Lack of Prosecution as to petitioner Julia Nicole Mullins. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's oral Motion to Dismiss for Lack of Prosecution is taken under advisement. It is further

ORDERED that, on or before March 29, 2023, petitioner Julia Nicole Mullins shall show cause, in writing, why respondent's oral Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered against her. Failure to file an objection may result in the Court granting respondent's motion. It is further

ORDERED that if a response is not received from petitioner Julia Nicole Mullins by the Court's stated deadline, the Court will act on respondent's motion and the parties shall file a corrected proposed stipulated decision on or before April 13, 2023. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Licera v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 13923-21S (U.S.T.C. Mar. 3, 2023)
Case details for

Licera v. Comm'r of Internal Revenue

Case Details

Full title:JOSE DAVID LICERA & JULIA NICOLE MULLINS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 13923-21S (U.S.T.C. Mar. 3, 2023)