Opinion
10792-23S
03-14-2024
DAVID W. OSWALD & CHERYL M. OSWALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Detroit, Michigan, Trial Session of the Court scheduled to commence on April 2, 2024.
On December 1, 2023, the Court served on the parties a Notice Setting Case For Trial, the Standing Pretrial Order for Small Tax Cases, and the Clinic Letter for Detroit, Michigan. Paragraph seven (7), subparagraph (d) of the Standing Pretrial Order for Small Tax Cases states that, no later than 21 days before the first day of the trial session, the parties should file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report. To-date, neither party has complied with the Standing Pretrial Order and filed one of the requested documents.
The premises considered, it is
ORDERED that, on or before March 18, 2024, the parties shall file a joint report to inform the Court of the then-present status of this case, a pre-trial memorandum, or a proposed stipulated decision. In the alternative, the Commissioner shall file an appropriate motion.