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Herrera v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 5663-21 (U.S.T.C. Nov. 29, 2022)

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.


Summaries of

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 5663-21 (U.S.T.C. Nov. 29, 2022)
Case details for

Herrera v. Comm'r of Internal Revenue

Case Details

Full title:JAIME HERRERA & LETICIA APODACA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 5663-21 (U.S.T.C. Nov. 29, 2022)