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Lopez v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2023
No. 35603-21S (U.S.T.C. Aug. 3, 2023)

Opinion

35603-21S

08-03-2023

JUAN SANABRIA LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch, Judge.

This case is calendared for trial at the Court's September 25, 2023, Los Angeles, California trial session. On July 20, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The Court attempted to arrange a call with Mr. Lopez. Through a translator, the Court learned that Mr. Lopez's address of record is not correct, which may explain why he did not respond to the Court's or the Commissioner's prior communications. The Court provided Mr. Lopez with the name and phone number of the Commissioner's lead counsel. With this Order, the Court will re-serve several documents.

One of the documents the Court will re-serve is the Commissioner's Motion to Dismiss for Failure to Properly Prosecute. We will hear this Motion, if necessary, when this case is called, and the Court may grant the Commissioner's Motion if Mr. Lopez fails to appear. Accordingly, it is

ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed July 20, 2023, is set for hearing at the call of the calendar at the trial session of the Court commencing September 25, 2023, at 10:00 a.m., Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Room 1167, Los Angeles, CA 90012. It is further

ORDERED that the Clerk shall update Mr. Lopez's address of record to the address he provided the interpreter. It is further

ORDERED that the Clerk shall serve with this Order the following documents:

1. Notice of Trial, including the Clinic letter (index 14)
2. Standing Pretrial Order for Small Tax Case (index 15)
3. Motion to Dismiss for Failure to Properly Prosecute (index 21)


Summaries of

Lopez v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2023
No. 35603-21S (U.S.T.C. Aug. 3, 2023)
Case details for

Lopez v. Comm'r of Internal Revenue

Case Details

Full title:JUAN SANABRIA LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 3, 2023

Citations

No. 35603-21S (U.S.T.C. Aug. 3, 2023)