Opinion
7808-22S
01-05-2023
ROWENA ANGADOL & ELMER ANGADOL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 9, 2022, the Court issued an Order to Show Cause in which the parties, on or before January 4, 2023, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On December 30, 2022, respondent filed a Status Report in response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction.
On December 30, 2022, respondent filed an Entry of Appearance (Index #12), along with a Certificate of Service of Entry of Appearance (Index #13). Upon review of the Entry of Appearance and the Certificate of Service of Entry of Appearance it appears the Certificate of Service is not attached. Upon due consideration, it is
ORDERED that respondent's Entry of Appearance (Index #12), filed December 30, 2022, is hereby deemed stricken from the Court's record. It is further
ORDERED that respondent's Certificate of Service of Entry of Appearance (Index #13), filed December 30, 2022, is hereby deemed stricken from the Court's record. It is further
ORDERED that the Court's Order to Show Cause dated December 9, 2022, is hereby discharged.