Opinion
7886-19
04-29-2022
DENNIS CRADDOCK & YVONNE CRADDOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
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 petitioners. The Court attempted to contact petitioners via telephone, but was unsuccessful. This case was recalled on April 5, 2022. Again, there was no appearance by or on behalf of petitioners, and 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.
Upon due consideration, it is
ORDERED that no later than May 27, 2022, petitioners shall file a response to respondent's motion to dismiss for lack of prosecution showing cause why the motion should not be granted.
Petitioners are advised that failure to respond to this Order to Show Cause could result in the dismissal of the case and entry of decision as requested in respondent's motion.