Opinion
380-17
03-21-2024
WILLIAM S. KUNKEL & JULIE L. KUNKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge.
This case is calendared for trial at the session of the Court scheduled to commence on April 29, 2024, in Detroit, Michigan.
On March 18, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, indicating therein that petitioners' views as to the granting of that motion were unknown.
Upon due consideration, it is
ORDERED that, on or before April 22, 2024, petitioners shall file a response to the above-referenced motion. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is set for hearing on April 29, 2024, at 10:00 a.m. in Detroit, Michigan. Petitioners are advised that failure to comply with this order or failure to appear at the hearing on April 29, 2024, may result in the Court granting respondent's motion and entering an order and decision against petitioners. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available at the Detroit, Michigan, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice of its contents to the parties.