Opinion
6201-20
06-09-2021
Santos S. Gallegos & Maricela M. Gallegos Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
James S. Halpern Judge.
By order served on May 5, 2021, the Court extended to June 1, 2021, the time for petitioners to show cause in writing why the Court should not grant respondent's motion and dismiss under Rule 123(b), of the Tax Court's Rules of Practice and Procedure, for failure to properly prosecute.
On June 3, 2021, the Court received an untimely, purported response to the order to show cause. The submission included a document appearing to be an entry of appearance by attorney, Patrick J. Madden. The Court will strike the submission as improper because petitioners' response to the order to show cause and Mr. Madden's entry of appearance are separate actions that cannot be joined together in a single submission. Mr. Madden is also instructed to ensure that the captions on the submissions are correct. Therefore, it is
ORDERED that the above-referenced submission on June 3, 2021, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that time is extended to June 11, 2021, for petitioners to show cause in writing why the Court should not grant the motion and dismiss under Rule 123(b), of the Tax Court's Rules of Practice and Procedure, for failure to properly prosecute. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on the following: Patrick J. Madden, Esquire, 5588 Camino Escondida, Las Cruces, NM 88011.