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Gomez v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 34812-21SL (U.S.T.C. Nov. 7, 2022)

Opinion

34812-21SL

11-07-2022

PAUL L. GOMEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the January 30, 2023, San Diego, California, Trial Session of the Court.

On October 21, 2022, respondent filed a Motion to Dismiss on Ground of Mootness (motion). The motion states that pursuant to the provisions of Tax Court Rule 53, that this case be dismissed as moot as to taxable year 2010 only. The tax liability for taxable year 2010 has been paid in full due to a combination of payments made by petitioner and refunds applied from petitioner's other taxable years and the proposed collection action is no longer necessary. That same day respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2011, 2016 through 2021 (motion to dismiss). Petitioner's views on the granting of the motions are unknown.

On November 4, 2022, the Court held a telephone conference with the parties.

Upon due consideration, it is

ORDERED that, on or before November 28, 2022, petitioner shall file a written response to respondent's Motion to Dismiss on Ground of Mootness. It is further

ORDERED that, on or before November 28, 2022, petitioner shall file a written response to respondent's Motion to Dismiss for Lack of Jurisdiction as to 2011, 2016 through 2021, stating the reasons why he objects to respondent's motion. Failure to comply with this Order may result in the granting of these motions.

Petitioner is reminded of the free legal help available through the following clinics:

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 Avenue
San Diego, CA 92114
1-877-534-2524
Inland Counties Legal Services LITC
1040 Iowa Avenue, Suite 109
Riverside, CA 92507
(888) 245-4257


Summaries of

Gomez v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 34812-21SL (U.S.T.C. Nov. 7, 2022)
Case details for

Gomez v. Comm'r of Internal Revenue

Case Details

Full title:PAUL L. GOMEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 34812-21SL (U.S.T.C. Nov. 7, 2022)