Opinion
863-20
11-08-2022
RAY LEONARD PEREZ ROSA & RHIANNON PEREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
This case is calendared on the Court's Jacksonville, Florida trial session, scheduled to begin December 19, 2022.
On November 4, 2022, the Commissioner filed a motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) (motion). In his motion, the Commissioner requests that the Court order Ray Leonard Perez Rosa and Rhiannon Perez to explain in writing why the facts and evidence set forth in the proposed stipulation of facts, which is marked "Exhibit A" attached to the motion, should not be accepted as established for the purpose of this case.
Upon due consideration, it is
ORDERED that the Commissioner's motion is granted, in that Mr. Rosa and Ms. Perez shall, on or before November 28, 2022, file a response that complies with the provisions of Tax Court Rule 91(f), with proof of service of a copy thereof on opposing counsel. Specifically, Mr. Rosa and Ms. Perez should explain in writing why the facts and evidence set forth in proposed stipulation of facts, marked "Exhibit A" to the Commissioner's motion, should not be deemed to be established for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion of the proposed stipulation of facts, or if the response is evasive or not fairly directed to the proposed stipulation or portion thereof, that matter or portion will be deemed stipulated for the purpose of the pending case, and an order will be issued accordingly pursuant to Tax Court Rule 91(f).