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Perez v. Comm'r of Internal Revenue

United States Tax Court
Sep 29, 2021
No. 19907-19 (U.S.T.C. Sep. 29, 2021)

Opinion

19907-19

09-29-2021

Jose Luis Perez a.k.a. Jose Luis Perez Mendoza and Alejandra Jimenez Perez Petitioners v. Commissioner of Internal Revenue Respondent


ORDER AND ORDER TO SHOW CAUSE

KATHLEEN KERRIGAN JUDGE

On September 3, 2021, counsel for respondent filed with the court a motion to dismiss for lack of jurisdiction insofar as it purports to be an appeal by or on behalf of Alejandra Jimenez Perez. On September 7, 2021, counsel for respondent filed with the Court a motion to dismiss for lack of prosecution.

This case was called from the calendar for the remote trial session of the Court at Denver, Colorado on September 27, 2021. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's motion, filed September 3, 2021, is granted and this case is dismissed as it relates to Alejandra Jimenez Perez. It is further

ORDERED that the caption of this case is to read: "Jose Luis Perez a.k.a. Jose Luis Perez Mendoza, Petitioner v. Commissioner of the Internal Revenue, Respondent." It is further

ORDERED that petitioner, Jose Luis Perez a.k.a. Jose Luis Perez Mendoza, shall, on or before October 27, 2021, show cause in writing why respondent's motion to dismiss should not be granted and decision entered for respondent.

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Summaries of

Perez v. Comm'r of Internal Revenue

United States Tax Court
Sep 29, 2021
No. 19907-19 (U.S.T.C. Sep. 29, 2021)
Case details for

Perez v. Comm'r of Internal Revenue

Case Details

Full title:Jose Luis Perez a.k.a. Jose Luis Perez Mendoza and Alejandra Jimenez Perez…

Court:United States Tax Court

Date published: Sep 29, 2021

Citations

No. 19907-19 (U.S.T.C. Sep. 29, 2021)