Opinion
18968-21S
03-03-2022
Flavio D. Guacelli & Katia T. Guacelli, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On February 3, 2022, the Court issued an Order to Show Cause in which the parties, on or before March 2, 2022, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On February 22, 2022, petitioners filed a response to the Court's Order to Show Cause providing proof that the petition was timely filed. On March 1, 2022, respondent filed a Response to Order to Show Cause (Index #10) and showed cause why the petition was timely and why the Court has jurisdiction. That same day respondent filed a second Response to Order to Show Cause (Index #11). It appears that the Response to Order to Show Cause (Index #11) was erroneously filed. Accordingly, the Court will strike the Response to Order to Show Cause (Index #11) from the record. Upon due consideration, it is
ORDERED that respondent's Response to Order to Show Cause (Index #11), filed March 1, 2022, is hereby stricken from the record in this case. It is further
ORDERED that the Court's Order to Show Cause dated February 3, 2022, is hereby discharged.