Munguia v. Comm'r of Internal Revenue

Full title: FROILAN VALENCIA MUNGUIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jan 30, 2023

No. 8696-21S (U.S.T.C. Jan. 30, 2023)

Opinion

8696-21S

01-30-2023

FROILAN VALENCIA MUNGUIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge

ORDER

Lewis R. Carluzzo, Chief Special Trial Judge

Giving due regard to the representations contained in respondent's motion for entry of decision, filed January 25, 2023, it is

ORDERED that the above-referenced motion is set for hearing when the case is called from the calendar at the time, date and place shown in the Notice Setting Case for Trial, served December 16, 2022. It is further

ORDERED that the Clerk of the Court attach a copy of respondent's motion to the copy of this Order served on petitioner.

Petitioner is advised that the failure to appear at the hearing could result in the entry of decision as requested in respondent's motion.