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Cruz v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1009-20L (U.S.T.C. Nov. 2, 2022)

Opinion

1009-20L

11-02-2022

BALDOMERO MOLINA CRUZ, DECEASED & ALISIA SANCHEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

JOSEPH W. NEGA, JUDGE.

This case is calendared for an in-person trial at the session of the Court scheduled to commence on November 28, 2022, in Detroit, Michigan.

On November 1, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. In that motion, respondent represented that petitioner Baldomero Molina Cruz passed away in Mexico on March 31, 2021, a date that is subsequent to the filing of the petition in this case. Additionally, respondent attached a copy of the death certificate for petitioner, Baldomero Molina Cruz. Lastly, respondent represented that the only know heirs of petitioner, Baldomero Molina Cruz, is petitioner's surviving spouse, Alisia Sanchez, and that her views as to the granting of respondent's motion were unknown.

The Court will hear respondent's Motion to Dismiss for Lack of Prosecution filed November 1, 2022, during the Court's trial session in Detroit, Michigan, commencing November 28, 2022.

Upon due consideration, it is

ORDERED that, on or before, November 15, 2022, petitioner, Baldomero Molina Cruz's, surviving spouse, Alisia Sanchez, shall file a response to respondent's Motion to Dismiss for Lack of Prosecution, filed November 1, 2022. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed November 1, 2022, is set for hearing on Monday, November 28, 2022, at 10:00 a.m. (EST). Petitioner, Baldomero Molina Cruz's, surviving spouse, Alisia Sanchez, is advised that failure to comply with this order or failure to appear at the hearing on November 28, 2022, may result in the Court granting respondent's motion and entering an order and decision against, petitioner, Baldomero Molina Cruz's, surviving spouse, Alisia Sanchez.

This order constitutes official notice to the parties.


Summaries of

Cruz v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1009-20L (U.S.T.C. Nov. 2, 2022)
Case details for

Cruz v. Comm'r of Internal Revenue

Case Details

Full title:BALDOMERO MOLINA CRUZ, DECEASED & ALISIA SANCHEZ, Petitioners v…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 1009-20L (U.S.T.C. Nov. 2, 2022)