Opinion
4839-22
10-19-2022
ANDREW HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo, Chief Special Trial Judge.
This case is before the Court on respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed March 23, 2022. Respondent's motion was heard in Dallas, Texas, on October 11, 2022. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the proceeding, it is
ORDERED that respondent's motion is denied. Upon further review of the petition, it appears the Court lacks jurisdiction in this case. That being so, it is further
ORDERED that on or before November 14, 2022, petitioner show cause in writing why this case should not be dismissed for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court attach the information identifying the low-income taxpayer clinics that serve the Dallas, Texas, area to the copy of this Order to Show Cause served upon petitioner.
Petitioner is advised that the failure to respond to this Order to Show Cause will result in dismissal of the case.