Opinion
24892-22
01-16-2024
ANDRES DE LA RIVA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Tamara W. Ashford, Judge
This case is currently calendared for trial at the Session of the Court commencing on January 29, 2024, in Tampa, Florida. On January 12, 2024, respondent's counsel filed a Motion to Dismiss for Failure to Properly Prosecute. Therein, respondent's counsel states that petitioner was unresponsive to the Internal Revenue Service (IRS) Independent Office of Appeals (Appeals) when his case was handled by Appeals after being docketed by this Court. Respondent's counsel further states that he did receive a letter that was mailed by Roxana de la Riva to Appeals, which according to the letter is petitioner's mother; attached to the letter is Form 8821, Tax Information Authorization, authorizing petitioner's mother to communicate with the IRS concerning his federal income tax return for the 2021 taxable year (which is the taxable year at issue). Additionally, respondent's counsel states that on numerous occasions he called petitioner at the telephone number listed on petitioner's Petition to discuss this case, and he also attempted to contact petitioner's mother; however, to date, neither petitioner nor petitioner's mother has responded to any of the phone calls. According to respondent's counsel, on October 23, 2023, he sent petitioner a letter inviting petitioner to work with him to resolve this case, but petitioner has not responded to this letter; indeed, none of the letters that either he or Appeals mailed to petitioner have been returned by the U.S. Postal Service as undeliverable. Finally, respondent's counsel states that petitioner's views regarding the granting of the motion are unknown because petitioner has been completely unresponsive to his attempts at communication. It would be helpful for the Court to hear from petitioner regarding the motion and the status of this case. Upon due consideration, it is hereby
ORDERED that petitioner shall contact the chambers of the undersigned Judge at (202) 521-0822 as soon as possible for the purpose of scheduling a conference call to discuss the Motion to Dismiss for Failure to Properly Prosecute, filed January 12, 2024, and the status of this case. It is further
ORDERED that petitioner shall show cause in writing, on or before January 26, 2024, why this case should not be dismissed for failure to properly prosecute.