Opinion
5297-21S
02-12-2024
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. We note that Mr. Rajkumar is now registered for electronic filing and that 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 have been in communication and reached a basis of settlement. The report asks that the Court hold the pending motion in abeyance for thirty days.
Premises considered, it is
ORDERED that the parties shall, on or before March 12, 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 once 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.