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Perez Rosa v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 863-20 (U.S.T.C. Nov. 29, 2022)

Opinion

863-20

11-29-2022

RAY LEONARD PEREZ ROSA & RHIANNON PEREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda, Judge.

This case is currently calendared on the Court's Jacksonville, Florida trial session, scheduled to begin December 19, 2022.

On November 25, 2022, the Commissioner filed a motion to dismiss for lack of prosecution requesting that the Court dismiss this case and find that there is a deficiency in tax and accuracy-related penalty due from petitioners Ray Leonard Perez Rosa and Rhiannon Perez, since they have not engaged in meaningful discussions with the Commissioner's counsel. We will direct Mr. Rosa and Ms. Perez to file a response to the motion. Accordingly, it is

ORDERED that, on or before December 9, 2022, Mr. Rosa and Ms. Perez shall file a response to the Commissioner's motion to dismiss for lack of prosecution. Should Mr. Rosa and Ms. Perez fail to comply with this Order, the Court may grant the Commissioner's motion and enter a decision against them (absent further Court action).


Summaries of

Perez Rosa v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 863-20 (U.S.T.C. Nov. 29, 2022)
Case details for

Perez Rosa v. Comm'r of Internal Revenue

Case Details

Full title:RAY LEONARD PEREZ ROSA & RHIANNON PEREZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 863-20 (U.S.T.C. Nov. 29, 2022)