Opinion
5779-21
03-04-2022
Donald M. Saltmarsh & Jenna R. Saltmarsh Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's New York, New York, trial session, scheduled to begin April 25, 2022.
The Court issued an Order to Show Cause on February 14, 2022, asking the parties to show cause why we should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. On March 3, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction. We will direct petitioner Donald M. and Jenna R. Saltmarsh to file a response to the motion to dismiss for lack of jurisdiction.
The Court is attaching to this Order information for clinics that operate on a pro bono basis and are available to assist petitioners who are representing themselves and may need assistance with their case. The Tax Court does not endorse or recommend any particular clinic or Bar sponsored calendar call program. This information can also be found on the U.S. Tax Court's website at www.ustaxcourt.gov/clinics.html.
Accordingly, it is
ORDERED that, on or before April 4, 2022, the Salmarshes shall file a response to the Commissioner's motion to dismiss for lack of jurisdiction. If the Saltmarshes fail to file a response, the Court is inclined to grant the Commissioner's motion and make the Order to Show Cause absolute. It is further
ORDERED that the Clerk of the Court serve on petitioners a copy of the clinic letter where the place of trial is New York, New York.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. 1