Opinion
5663-21
11-29-2022
JAIME HERRERA & LETICIA APODACA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER FOR AMENDED PETITION
Travis A. Greaves, Judge
This case is set for trial at the Court's January 9, 2023, El Paso, Texas, trial session. The parties filed a proposed stipulated decision on November 22, 2022. However, the Petition treated as filed February 16, 2021, see Internal Revenue Code § 7502, failed to comply with Rule 34(b)(1) of the Tax Court Rules of Practice and Procedure because it failed to disclose petitioner's State of legal residence and mailing address.
Accordingly, it is
ORDERED that this case is stricken for trial from the January 9, 2023, El Paso, Texas, session of the Court and continued, and jurisdiction is retained by this Division of the Court. It is further
ORDERED that on or before December 28, 2022, petitioner shall file a proper amended petition including the above information.