Opinion
37066-21
03-02-2023
ISAAC D. PERKINS, III & LASHANDRA A. PERKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at the Court's April 17, 2023, Dallas, Texas Trial Session.
On January 31, 2023, docket entry 17, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to LaShandra A. Perkins and to Change Caption.
By Order dated February 7, 2023, docket entry 20, the Court issued an Order to Show Cause directing petitioner LaShandra A. Perkins, on or before February 28, 2023, to file a response showing cause why respondent's Motion to Dismiss for Lack of Jurisdiction as to LaShandra A. Perkins and to Change Caption, filed January 31, 2022, docket entry 17, should not be granted on the ground that the petitioner LaShandra A. Perkins, or anyone authorized to represent her in this proceeding, failed to sign the original filing or the amended petition, and that Ms. Perkins should be dismissed as a party to this case and the caption of the case should be amended to read "Isaac D. Perkins, III, Petitioner v. Commissioner of Internal Revenue, Respondent."
To date, there has been no response from petitioner LaShandra A. Perkins, or anyone authorized to represent her in this proceeding.
After due consideration, and for cause, it is
ORDERED that the Court's February 7, 2023, docket entry 20, Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to LaShandra A. Perkins and to Change Caption, filed January 31, 2023, docket entry 17, is granted, in that so much of this case relating to LaShandra A. Perkins is dismissed for lack of jurisdiction. It is further 2
ORDERED that the caption in this case is amended to read: "Isaac D. Perkins, III, Petitioner v. Commissioner of Internal Revenue, Respondent".