Opinion
5297-21S
03-20-2024
PRAVEEN RAJKUMAR & IDA CHERYL RAJKUMAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge
Petitioners failed to appear at trial, and by Order to Show Cause served December 13, 2023, they were directed to show cause in writing, on or before February 9, 2024, why respondent's Motion to Dismiss for Failure to Properly Prosecute as supplemented should not be granted. To date, no response to the Court's Order to Show Cause has been received from petitioners.
On February 9, 2024, respondent filed a Status Report explaining that the parties had reached a basis of settlement. The report asked that the Court hold the pending motion in abeyance for thirty days to permit petitioners to sign and return a proposed decision. Petitioners have not done so, and on March 12, 2024, respondent filed a further report asking for an additional thirty days. The Court is not inclined to permit further extensions absent a showing of good cause, Premises considered, it is
ORDERED that the parties shall, on or before April 19, 2024, file either a Proposed Stipulated Decision or a joint status report concerning the then-present status of this case. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Cout is directed to serve an additional copy of this Order on Ms. Rajkumar at Chausseestraße 37, 10115 Berlin, Germany. Petitioners are again reminded of their obligation under Tax Court Rule 21(c) to file a proper notice of change of address, available on the Court's website, when their address of record is no longer accurate.