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Villa v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 2516-21W (U.S.T.C. Mar. 29, 2023)

Opinion

36146-21W

03-29-2023

DANIEL ALLEN VILLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

This case was dismissed by Order of Dismissal for Lack of Jurisdiction, entered January 6, 2023. On February 2, 2023, petitioner filed a motion for reconsideration of that Order. Petitioner's motion for reconsideration was denied on February 9, 2023.

On March 18, 2023, petitioner filed the following: (1) Motion for Leave to File Notice of Appeal (Doc. 40); (2) Declaration of Daniel Allen Villa in Support of Motion for Leave to File Notice of Appeal (Doc. 41); (3) Brief in Support of Motion for Leave to File Notice of Appeal (Doc. 42); (4) Notice of Appeal (which seeks to file a petition for writ of certiorari with the U.S. Supreme Court) (Doc. 43); (5) Brief in Support of Notice of Appeal (Doc. 44); (6) Memorandum in Support of Notice of Appeal (Doc. 45); (7) Memorandum in Support of Notice of Appeal (Doc. 46); and (8) Memorandum in Support of Notice of Appeal (Doc. 47). The Court notes that petitioner's filings are improper and one contains information that is confidential Rule 345(b), Tax Court Rules of Practice and Procedure.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's above-referenced documents, filed at Docs. 40 through 47, are deemed stricken from the Court's record. It is further

ORDERED that petitioner's Memorandum in Support of Notice of Appeal (Doc. 45) is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.

Petitioner is advised that if he wishes to file a Notice of Appeal concerning the Court's Order of Dismissal for Lack of Jurisdiction, entered January 6, 2023, information and a form that can be used for that purpose is available on the Court's website, www.ustaxcourt.gov.


Summaries of

Villa v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 2516-21W (U.S.T.C. Mar. 29, 2023)
Case details for

Villa v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL ALLEN VILLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 2516-21W (U.S.T.C. Mar. 29, 2023)