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Llanos v. Comm'r of Internal Revenue

United States Tax Court
Feb 16, 2023
No. 23745-21S (U.S.T.C. Feb. 16, 2023)

Opinion

23745-21S

02-16-2023

LICET LLANOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

On February 14, 2023, the Court held a telephone conference call with the parties regarding respondent's response to the Court's Order to Show Cause, served December 22, 2022, requesting the parties' views as to why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.

Upon due consideration and for cause, it is

ORDERED that, on or before February 28, 2023, respondent shall file a supplement to his response to the Order to Show Cause regarding the jurisdictional issue.


Summaries of

Llanos v. Comm'r of Internal Revenue

United States Tax Court
Feb 16, 2023
No. 23745-21S (U.S.T.C. Feb. 16, 2023)
Case details for

Llanos v. Comm'r of Internal Revenue

Case Details

Full title:LICET LLANOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 16, 2023

Citations

No. 23745-21S (U.S.T.C. Feb. 16, 2023)