Opinion
7026-21
11-17-2022
ENRIQUE CASTRO & MARIA I. CASTRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER FOR AMENDED PETITION
Travis A. Greaves, Judge.
This case is set for trial at the Court's January 9, 2023, El Paso, Texas, trial session. The parties filed a proposed stipulated decision on November 15, 2022. However, the Petition filed February 26, 2021, failed to comply with Rule 34(b)(1) of the Tax Court Rules of Practice and Procedure because it failed to disclose petitioner's State of legal residence and mailing address.
Accordingly, it is
ORDERED that this case is stricken for trial from the January 12, 2023, Lubbock, Texas, session of the Court and continued, and jurisdiction is retained by this Division of the Court. It is further
ORDERED that on or before December 15, 2022, petitioner shall file a proper amended petition including the above information.