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Anselmo v. Comm'r of Internal Revenue

United States Tax Court
Sep 20, 2021
No. 13955-20L (U.S.T.C. Sep. 20, 2021)

Opinion

13955-20L

09-20-2021

Joseph A. Anselmo & Delzorah B. Anselmo Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Ronald L. Buch, Judge

This case is calendared for trial at the Court's December 6, 2021, New Orleans, Louisiana remote trial session. On August 26, 2021, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. In the Commissioner's motion to dismiss, he recounts his many efforts to communicate with petitioners' counsel and the failure of petitioners' counsel to respond. The Court held a conference call with petitioners' counsel and the Commissioner on September 14, 2021. At the time of the call, it appeared that petitioners' counsel had not yet read the Commissioner's motion to dismiss. Although he explained that recent weather events hindered his ability to prepare for the conference call, he offered no explanation for the failure to respond to the Commissioner over the many months since the petition was filed.

We will not dismiss this case at this time because dismissing the case at this time would prejudice the Anselmos. To ensure that the Anselmos are aware of the status of this case and to provide them and their counsel an opportunity to demonstrate that they are preparing this case for trial, we will order petitioners' counsel to file a response to the Commissioner's motion and that he serve a copy of his response on his clients. To that end, it is

ORDERED that, by October 15, 2021, petitioners' counsel shall file a response to the the Commissioner's Motion to Dismiss for Failure to Properly Prosecute. It is further

ORDERED that petitioners' counsel shall include with his response a certificate of service, certifying that he has served a copy of his response on Mr. and Mrs. Anselmo. It is further

ORDERED that in addition to regular service, the Clerk shall also serve a copy of this Order and the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 26, 2021, on the Anselmos at their address of record.

The Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 26, 2021, remains under consideration.

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Summaries of

Anselmo v. Comm'r of Internal Revenue

United States Tax Court
Sep 20, 2021
No. 13955-20L (U.S.T.C. Sep. 20, 2021)
Case details for

Anselmo v. Comm'r of Internal Revenue

Case Details

Full title:Joseph A. Anselmo & Delzorah B. Anselmo Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Sep 20, 2021

Citations

No. 13955-20L (U.S.T.C. Sep. 20, 2021)