Opinion
7224-22
02-21-2024
RANDA HORROCKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Mark V. Holmes Judge
This case is on the Court's February 12, 2024 Los Angeles trial calendar. Mr. Horrocks did not appear; counsel for the IRS did. Because Mr. Horrocks did not appear, the IRS lawyer moved to dismiss his case for lack of prosecution. We do know that Mr. Horrocks is interested in his case because he called the Court and asked for more time. We denied his request - it was well past the deadline for asking for continuances and the IRS said that Mr. Horrocks had not worked the IRS to resolve his case in the year since it last appeared on a trial calendar. We urged Mr. Horrocks to show up.
So we will not immediately dismiss his case. Instead it is
ORDERED that respondent's oral motion to dismiss for lack of prosecution is taken under advisement. It is also
ORDERED that, on or before March 28, 2024, Mr. Horrocks shall show cause in writing why the Court should not grant respondent's motion - for example, if he was sick, he might send in a doctor's note; if he was in an accident, he might send in a police report. But he needs to give some good explanation for his lack of appearance, or we will grant the IRS's motion and enter a decision in his case. It is also
ORDERED that this division of the court retains jurisdiction.