Opinion
13223-23
04-25-2024
JOSEPH M. MALICKI & CAITLIN R. MALICKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial during the Court's San Francisco, California, trial session scheduled to begin on June 10, 2024. On April 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Caitlin R. Malicki and to Change Caption and indicates therein that petitioner Caitlin R. Malicki's views on the motion are unknown. Petitioners are warned that failure to comply with the terms of this Order may result in the Court granting respondent's motion and dismissing petitioner Caitlin R. Malicki from this case.
Accordingly, it is
ORDERED that on or before May 28, 2024, petitioner Caitlin R. Malicki shall file a response to the above-referenced motion. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available in the San Francisco, California, area usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.