Opinion
35478-21S
02-15-2023
LEONEL RAMOS & STEVEN VILLARREAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction as to petitioner Steven Villarreal, filed December 21, 2022, and heard on February 13, 2023, when the case was called from the calendar during the Houston, Texas, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to petitioner Steven Villarreal is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Steven Villarreal for the reasons set forth in respondent's motion. It is further
ORDERED that the caption of this case is amended to read "Leonel Ramos, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that jurisdiction in this case is retained by the undersigned. It is further
ORDERED that unless a proposed stipulated decision is submitted sooner, on or before March 15, 2023, the parties, jointly or separately report in writing to the Court as to the status of the case.