Opinion
7886-19
04-20-2023
DENNIS CRADDOCK & YVONNE CRADDOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case was called from the Memphis, Tennessee calendar for the trial session of the Court on April 4, 2022. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. On April 5, 2022, respondent orally moved to dismiss for lack of prosecution. Respondent also advised the Court that he intends to file a written motion to dismiss for lack of prosecution. The Court held respondent's oral motion to dismiss for lack of prosecution under advisement, pending respondent's written motion. On April 13, 2022, respondent filed a written motion to dismiss for lack of prosecution. The motion alleges that respondent attempted contact petitioners' accountant on numerous occasions throughout March 2022. The accountant returned counsel's call on one occasion, however, respondent received no other calls or communications from the accountant or petitioners. By Order served on April 29, 2022 the Court issued an order to Show Cause giving petitioners until May 28, 2022 to file a response to respondent's written motion to dismiss for lack of prosecution. No response to the Court's Show Cause Order was received.
By Order served on June 15, 2022 the Court's Order to Show Cause served on April 29, 2022, was made absolute and respondent's motion to dismiss for lack of prosecution, filed on April 13, 2022, was granted and this case was dismissed.
On July 10, 2022, petitioner Dennis Craddock filed a Motion to Vacate or Revise Order of Dismissal and Decision Pursuant to Rule 162. Petitioner Dennis Craddock's motion represents that after his CPA became ill and subsequently passed away, his case was turned over to CPA, Barnell Conley. However, Mr. Craddock was unaware of any court proceedings until he received a copy of the Court's Order of Dismissal and Decision in this case.
On September 29, 2022, respondent filed a response to petitioners' Motion to Vacate or Revise Order of Dismissal and Decision indicating that he is aware that the Notice of Deficiency does not reflect the correct amount of tax for the taxable years in issue and that respondent has no objection to the granting of petitioner's Motion to Vacate or Revise Order of Dismissal and Decision.
By Order served on October 7, 2022 the Court granted petitioner's Motion to Vacate or Revise Order of Dismissal and Decision and set aside its prior Order of Dismissal and Decision entered June 15, 2022, thereby vacating and setting aside its Decision in this matter.
Since the Court's Order served on October 7, 2022, three status reports have been filed by respondent, on November 30, 2022, January 30, 2023 and March 31, 2023, respectively. The status reports generally reflect minimal progress with respect to resolution of this matter.
Accordingly, and upon due consideration of respondent's status report filed with the Court on March 31, 2023 it is
ORDERED that the undersigned no longer retains jurisdiction over this case and it is restored to the general docket.