Opinion
18129-21
09-14-2022
JUAN R. VILLANUEVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for an in-person trial at the session of the Court scheduled to commence on October 17, 2022, in San Antonio, Texas.
On September 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Upon review of respondent's motion, the Court concludes that respondent's motion is in fact a Motion to Dismiss for Lack of prosecution. Accordingly, the Court will recharacterized respondent's motion. Additionally, in respondent's motion, respondent represents that petitioner's views on the granting of respondent's motion are unknown.
Upon due consideration and for cause, it is hereby
ORDERED that the respondent's Motion to Dismiss for Lack of Jurisdiction filed September 9, 2022, is recharacterized as respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that, on or before October 4, 2022, petitioner shall file an objection or a response to respondent's Motion to Dismiss for Lack of Prosecute filed September 9, 2022. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 9, 2022, is set for hearing on Monday, October 17, 2022, at 10:00 a.m. (CT). Petitioner is advised that failure to comply with this order or failure to appear at the hearing on September 19, 2022, may result in the Court granting respondent's motion and entering an order and decision against petitioner.
This order constitutes official notice to the party.
DO YOU NEED HELP WITH YOUR TAX COURT CASE?
Dear Tax Court Petitioner:
The United States Tax Court is forwarding this notice because you have requested San Antonio, Texas as your place of trial and you are not represented by counsel
There are tax clinics in your area that may represent you free of charge, if you meet certain qualifications. If a tax clinic agrees to assist or represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of either the Internal Revenue Service or the United States Tax Court Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English. The tax clinic(s) that serve(s) the city requested for your trial is:
The Texas Taxpayer Assistance Project Texas RioGrande Legal Aid, Inc. 1111 N Main Ave. SanAntonio,TX 78212 Phones: (210)212-3747 (888)988-9996
You should contact a tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.
NECESITA AYUDA CON SU CASO ANTE LA CORTE DE IMPUESTOS?
Estmado Petcionario de la Corte de Impuestos:
La Corte de Impuestos de los Estados Unidos le extiende este comunicado porque usted ha requerido a San Antonio, Texas como su lugar de juicio y no esta siendo representado por un abogado.
Existen clinicas de impuestos en su area que lo podran representar sin ningun costo si usted Uegara a cumplir con los requisitos necesarios. Si la clinica decide asistirlo o representarlo, ellos podran ayudarlo a resolver su caso ya sea por medio de un acuerdo o por medio de juicio. Las clinicas de impuestos no son parte del IRS (Internal Revenue Service) o de la Corte de Impuestos de los Estados Unidos. Se hablan otros idiomas. Sin embargo todo los procedimientos se levan a cabo en Ingles. La clinica de impuestos que sirve a la ciudad elegido para su juicio es:
The Texas Taxpayer Assistance Project Texas RioGrande Legal Aid, Inc. 1111 N Main Ave. SanAntonio,TX 78212 Telefonos: (210)212-3747 (888)988-9996
Comuniquese con alguna de estas clinicas lo mas pronto posible para obtener informacion sobre la posibilidad de ser representado en su caso. Cualquier demora en su contacto con una clinica, dificultara que pueda ayudarlo o para la adecuada preparacion de su caso. La Corte de Impuesto de los Estados Unidos no tiene preferencia en su eleccion de clinica, sin embargo la Corte le recomienda contactar a una clinica de impuestos.