Opinion
1590-20S
03-22-2022
Steven R. Cornman & Tara L. Cornman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall, Judge
On February 18, 2022, respondent filed a motion to dismiss for failure to properly prosecute. On February 25, 2022, the Court issued an order directing petitioners to file, on or before March 11, 2022, a response to respondent's motion to dismiss for failure to properly prosecute. Petitioners filed no such response.
On March 14, 2022, this case was called from the calendar for the remote Trial Session of the Court for cases in which Louisville, Kentucky, was the place of trial. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard.
The Court may, under Rule 123 of the Tax Court's Rules of Practice and Procedure, dismiss a case for failure of a petitioner properly to prosecute or to comply with the Court's Rules and orders. Petitioners' noncompliance with the Court's orders and failure to appear are not excused. In order to allow them one last opportunity to have this case resolved on the merits, and for cause more fully appearing in the transcript of this proceeding, it is
ORDERED that, on or before April 18, 2022, petitioners shall file a response to respondent's motion to dismiss for failure to properly prosecute filed February 18, 2022. In that response, petitioners shall outline in detail: (1) their reasons for asserting that respondent's notice of deficiency is erroneous; (2) the evidence they would present at trial to support their assertions that respondent's notice of deficiency is erroneous; (3) why their failure to file a pretrial memorandum and appear at the trial in this case held on March 14, 2022, was not due to petitioners' negligence or disregard for the Court's orders; and (4) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss for failure to properly prosecute and set another date for trial. It is further
ORDERED that jurisdiction is retained by the undersigned.