Zepeda v. Comm'r of Internal Revenue

Full title: CATHLEEN MARIE ZEPEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 17, 2023

No. 6501-22S (U.S.T.C. Jul. 17, 2023)

Opinion

6501-22S

07-17-2023

CATHLEEN MARIE ZEPEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On June 10, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. On January 23, 2023, a Response to Motion to Dismiss for Lack of Jurisdiction was filed on behalf of petitioner by Matthew Briglio, CPA. However, Mr. Briglio is not admitted to practice before this Court and thus cannot represent petitioner in this case. The response does not bear the signature of petitioner.

Upon due consideration of the foregoing, it is

ORDERED that the above-referenced Response to Motion to Dismiss for Lack of Jurisdiction is stricken from the record in this case. It is further

ORDERED that, on or before August 14, 2023, petitioner shall file a Response to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file a response may result in the granting of respondent's motion.