Opinion
25826-21
11-29-2023
MICHAEL CHARLES ESPINOZA & SANDRA YANIRA DELGADO-ESPINOZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court is respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 17, 2023. By Order served November 21, 2023, the Court directed petitioners to show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted and a decision entered in this case. On November 28, 2023, petitioner Michael Espinoza filed a response to the Court's Order to Show Cause and a Motion to Proceed Remotely. Upon due consideration, it is hereby
ORDERED that the Unsworn Declaration of Michael C. Espinoza under Penalty of Perjury in Support of Petition, filed November 28, 2023, shall be recharacterized as petitioner Michael C. Espinoza's Response to Order to Show Cause. It is further
ORDERED that the Unsworn Declaration of Michael C. Espinoza under Penalty of Perjury in Support of Unsworn Declaration of Michael C. Espinoza under Penalty of Perjury in Support of Petition, filed November 28, 2023, at Index No. 18, is hereby stricken from the record in this case. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 17, 2023, is denied. It is further ORDERED that the Court's Order to Show Cause, served November 21, 2023, is discharged. It is further
ORDERED that this case is stricken for trial from the Court's December 11, 2023, San Diego, California, Trial Session and is continued generally. It is further
ORDERED that petitioner Michael Espinoza's Motion to Proceed Remotely is granted in that this case will be added to a future remote session of the Court.