Opinion
10449-23L
11-06-2023
LAWRENCE H. RICHARDSON & TAMMY RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
COURTNEY D. JONES JUDGE
This case is on the calendar of the Court's March 18, 2024, trial session for Philadelphia, Pennsylvania. On November 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tammy Richardson and Motion to Change or Correct Caption (Docs. 9, 10). Respondent's motions report that he was unable to reach petitioners regarding their views on the granting of the motions.
The Court's records reflect that petitioners are not represented before the Court in this case. The parties are reminded that the Court attached to its Notice of Trial a list of tax clinics in petitioners' area that may represent petitioners free of charge if they meet certain qualifications.
Upon due consideration, it is
ORDERED that, on or before December 4, 2023, petitioners shall file a response to respondent's aforementioned motions.