Opinion
23516-21
02-16-2023
DAVID G. MADRID & DANA J. SANCHEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
On September 12, 2022, the parties filed a Stipulation of Settled Issues and a joint Status Report advising that they reached a basis of settlement. This case was then stricken from the Court's October 3, 2022, Phoenix, Arizona trial session and continued, and jurisdiction was retained by this Division of the Court.
On November 10, 2022, respondent filed a Status Report representing that petitioners' counsel was not able to obtain petitioners' approval of the decision document and would be withdrawing from the case. On November 28, 2022, petitioners' counsel filed a Motion to Withdraw, which we granted on December 5, 2022.
On February 6, 2023, respondent filed a Motion for Entry of Decision. Respondent's motion states that on January 9, 2023, counsel for respondent mailed a copy of the decision document, attached to the motion as Exhibit C, directly to petitioners. As of the date of the motion respondents counsel had not received a copy of the signed decision document.
Upon due consideration and for cause, it is hereby
ORDERED that, on or before March 17, 2023, petitioners shall file a response to respondent's Motion for Entry of Decision, filed February 6, 2023.
Petitioners are advised that failure to respond to this Order may result in the Court's granting of respondent's motion and entering decision as shown in the motion.