Opinion
4091-20
10-27-2021
Josephine Cox & Dennis L. Cox Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Juan F. Vasquez, Judge
This case is scheduled for trial at the trial session scheduled to commence on November 15, 2021, for cases where Los Angeles, California, is the place of trial. On September 7, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Dennis L. Cox. On September 24, 2021, the Court ordered petitioners to file any objection thereto on or before October 7, 2021. No objection has been received. On October 22, 2021, respondent filed a status report stating that the parties have reached a basis for settlement.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and this case is dismissed for lack of jurisdiction as to Dennis L. Cox. It is further
ORDERED that the caption of this case is amended to read: "Josephine Cox, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on November 15, 2021. It is further
ORDERED that, on or before December 27, 2021, the parties shall electronically submit a stipulated decision or file a joint status report. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.