Opinion
5779-21
04-28-2022
DONALD M. SALTMARSH & JENNA R. SALTMARSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge
On March 2, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction, and the Court subsequently directed petitioners Donald M. and Jenna R. Saltmarsh to file a response. To date Mr. and Mrs. Saltmarsh have not responded.
This case was called from the calendar at the Court's New York, New York, trial session on April 25, 2022. There was no appearance by or on behalf of Mr. and Mrs. Saltmarsh. Counsel for the Commissioner appeared and was heard. The Court later attempted to reach Mr. and Mrs. Saltmarsh by phone. Court staff was able to reach Mr. Saltmarsh by telephone and advised him of the recall on April 26, 2022.
The Court recalled this case on April 26, 2022. Counsel for the Commissioner appeared while again Mr. and Mrs. Saltmarsh did not. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is taken under advisement. It is further
ORDERED that, on or before May 26, 2022, Mr. and Mrs. Saltmarsh shall show cause in writing as to why the Court should not dismiss this case for lack of jurisdiction. Should the Saltmarshes fail to file a response, the Court is inclined to grant this motion to dismiss for lack of jurisdiction (absent further action from the Court).