Opinion
7556-21
04-13-2022
CHANTAL FLORES, 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 on Monday, May 2, 2022, in San Diego, California.
On March 31, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Tax Years 2018, 2020 and to Strike as to the Tax Year 2017, 2018 and 2020
The Court will hear respondent's Motion to Dismiss for Lack of Jurisdiction as to the Tax Years 2018, 2020 and to Strike as to the Tax Year 2017, 2018 and 2020 during its May 2, 2022, trial session for San Diego, California. That trial session will be held in person in San Diego, California.
The parties are hereby notified that this case is set for trial at the Trial Session beginning at 10:00 am on Monday, May 2, 2022. The calendar for that Session will be called at that date and time, and the parties are expected to be present and to be prepared to try the case. Your failure to appear may result in dismissal of the case and entry of decision against you. Petitioner were provided information concerning tax clinics available on the San Diego, California, calendar attached to 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 IRS motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is 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.
Upon due consideration and for cause, it is hereby
ORDERED that Motion to Dismiss for Lack of Jurisdiction as to the Tax Years 2018, 2020 and to Strike as to the Tax Year 2017, 2018 and 2020, filed March 31, 2022, is set for hearing during the Court's May 2, 2022, trial session, in San Diego, California, to be conducted in person at a date and time certain of Monday, May 2, 2022, at 10:00AM (PST).
DO YOU NEED HELP WITH YOUR TAX COURT CASE?
Dear Tax Court Petitioner:
The United States Tax Court is forwarding this notice because you have requested San Diego, California, as your place of trial and you are not represented by counsel.
There are organizations (tax clinics) in your area that may represent you free of charge if you meet certain qualifications. If a tax clinic agrees to assist or represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of either the Internal Revenue Service or the United States Tax Court. Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English. The tax clinics that serve the city you requested are:
University of San Diego School of Law Tax Clinic 5998 Alcala Park, BA 303 San Diego, CA 92110-2492 1-619-260-7470
Legal Aid Society of San Diego, Inc. Office of the Public Attorney 110 South Euclid Ave. San Diego, CA 92114 1-877-534-2524
Inland Counties Legal Services LITC 1040 Iowa Ave., Suite 109 Riverside, CA 92507 (888) 245-4257
You should contact the tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.