Opinion
21277-18
11-02-2021
Guadalupe Ruiz, Deceased, Maria C. Ruiz, Surviving Spouse, & Maria C. Ruiz, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones Judge.
This case was stricken from the remote trial session scheduled to commence at San Antonio, Texas, on January 25, 2021. Jurisdiction was retained by the undersigned. On September 27, 2021, Ms. Ruiz made an oral motion to add her innocent spouse claim for taxable year 2013 to her pending case in a separate docket. The Court construed Ms. Ruiz's request as an oral Motion for Leave to File Amended Petition and granted it on October 1, 2021.
Docket no. 14459-19.
On October 15, 2021, respondent filed response to order that respondent by October 18, 2021 file an appropriate jurisdictional motion or status report (docket entry nos. 25, 27, 28). Upon due consideration, it is
ORDERED that, on or before November 19, 2021, petitioners shall file a response to this Order showing cause why the Court should not dismiss so much of this case for lack of jurisdiction insofar as it relates to Ms. Ruiz's innocent spouse claim for tax year 2013.