Opinion
16137-22
10-20-2023
RAY A. CRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
Petitioner filed a Petition with this Court on July 5, 2022. This case is scheduled for trial at the Court's session in San Antonio, Texas beginning December 11, 2023. In this Court, a petitioner has the duty, as part of properly "prosecuting" his case, to cooperate and communicate with his opponent (counsel for the IRS) in order to prepare his/her case for trial (and to resolve between themselves any issues that can be resolved without the Court's involvement). A petitioner's failure to fulfill this duty can result in dismissal of the case "for failure ... properly to prosecute", pursuant to Rule 123(b). Our standing pretrial order served in this case on July 27, 2023, stated: "The parties must begin discussing settlement and/or preparation of a stipulation of facts as soon as practicable ...."
On October 5, 2023, the IRS filed a motion to dismiss for lack of prosecution. The motion alleges that petitioner has failed to respond to multiple letters from the IRS. If this is correct, it does not comply with the letter or spirit of the Court's rules and order and petitioner should immediately telephone IRS counsel, (whose name and telephone number appears on the IRS's motion) and establish a routine and schedule for their future cooperation in preparing this case for trial.
Upon due consideration, it is
ORDERED that on or before November 20, 2023, petitioner shall file a response to the IRS's motion to dismiss. The response should correct any factual errors in the IRS's motion and, more important, should describe petitioner's current compliance with our pretrial order and his cooperation with IRS in preparing this case for trial. (Or, if petitioner has decided to concede this case, then his response should so state, and he should cooperate with IRS in filing a stipulated decision reflecting that concession.). Petitioner is 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 IRS's motion.