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Sauco v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2023
No. 12237-22 (U.S.T.C. May. 9, 2023)

Opinion

12237-22

05-09-2023

NORMAN V. SAUCO & MARIE D. SAUCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Juan F. Vasquez Judge

This case is scheduled for trial at the trial session scheduled to commence on May 22, 2023, for cases where Los Angeles, California, is the place of trial. On February 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Norman V. Sauco and to Change Caption. By Order filed March 8, 2023, the Court directed petitioners to file any objection to respondent's Motion on or before March 21, 2023. On April 28, 2023, respondent filed a status report stating that the parties have reached a settlement agreement. As of today, petitioners have not filed an objection or response to respondent's Motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted in that this case is dismissed for lack of jurisdiction as to Norman V. Sauco. It is further

ORDERED that the caption in this case is amended to read: Marie D. Sauco, Petitioner v. Commissioner of Internal Revenue, Respondent. It is further

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on May 22, 2023. It is further

ORDERED that, on or before June 8, 2023, the parties shall electronically submit a stipulated decision or file a joint status report. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Sauco v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2023
No. 12237-22 (U.S.T.C. May. 9, 2023)
Case details for

Sauco v. Comm'r of Internal Revenue

Case Details

Full title:NORMAN V. SAUCO & MARIE D. SAUCO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: May 9, 2023

Citations

No. 12237-22 (U.S.T.C. May. 9, 2023)