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Vigil v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 5024-22 (U.S.T.C. Dec. 20, 2023)

Opinion

5024-22

12-20-2023

ANGELICA VIGIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Christian N. Weiler, Judge

On October 12, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, moving that the Court dismiss this case and enter a decision against the petitioner pursuant to the Notice of Deficiency upon which this case is based.

This case was called from the calendar of the Court's San Antonio, Texas, trial session, on December 11, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.

Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

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

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 12, 2023, is taken under advisement. It is further

ORDERED that, on or before January 10, 2024, the petitioner shall show cause in writing as to why the Court should not grant respondent's Motion to Dismiss for Failure to Properly Prosecute. The petitioner is reminded that failure to respond to this order may result in the Court granting respondent's Motion to Dismiss for Failure to Properly Prosecute and a decision entered against the petitioner.


Summaries of

Vigil v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 5024-22 (U.S.T.C. Dec. 20, 2023)
Case details for

Vigil v. Comm'r of Internal Revenue

Case Details

Full title:ANGELICA VIGIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 20, 2023

Citations

No. 5024-22 (U.S.T.C. Dec. 20, 2023)