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Oshman v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 20697-21S (U.S.T.C. Nov. 9, 2022)

Opinion

20697-21S

11-09-2022

THOMAS EDWARD OSHMAN & ALEXIS CRISTINA BESOSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi, Special Trial Judge.

On July 19, 2022, the Court served an Order to Show Cause on the parties, instructing them to on or before August 17, 2022, shall show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On August 9, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On August 15, 2022, petitioners filed a Response to the Court's Order to Show Cause served July 19, 2022.

Upon due consideration it is hereby: ORDERED that the Court's Order to Show Cause served July 19, 2022, is discharged.


Summaries of

Oshman v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 20697-21S (U.S.T.C. Nov. 9, 2022)
Case details for

Oshman v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS EDWARD OSHMAN & ALEXIS CRISTINA BESOSA, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 20697-21S (U.S.T.C. Nov. 9, 2022)