Opinion
25098-22
07-25-2023
ZACHERY STEVEN DINGLE & LISET COLLAZO-DINGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is presently calendared for trial at the session of the Court scheduled to commence in Baltimore, Mayland, on September 18, 2023. On July 24, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Liset Collazo-Dingle.
Upon due consideration and for cause, it is
ORDERED that on or before August 25, 2023, petitioners shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available at the Baltimore, Maryland, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.