Tseng v. Comm'r of Internal Revenue

Full title: WILLIAM TSENG & GRACE TSENG, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Mar 31, 2022

No. 13339-21L (U.S.T.C. Mar. 31, 2022)

Opinion

13339-21L

03-31-2022

WILLIAM TSENG & GRACE TSENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert G. Lauber Judge.

ORDER

Albert G. Lauber Judge.

On March 7, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, representing that petitioner wife had died on September 22, 2021, and that he had been unable to reach petitioner husband. By Order served March 8, 2022, we directed petitioner husband to respond to the Motion by March 24, 2022. We also directed him to file a Motion to Change Caption to reflect the death of petitioner wife. We warned him that, if he failed to respond, he risked dismissal of his case and entry of a decision against him. We received no response to our Order by March 24 or subsequently.

This case was called from the calendar for the Trial Session of the Court at Los Angeles, California, on March 28, 2022. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.

The standing pre-trial order in this case informed petitioner husband of his obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner." In light of the death of petitioner wife, we will give petitioner husband one more chance to avoid dismissal, but we warn him that this will be his last chance. Upon due consideration, it is

ORDERED that, on or before April 27, 2022, petitioner husband shall file a response to the Motion to Dismiss for Lack of Prosecution. Petitioner husband is advised that if he fails to respond, the Court will dismiss this case and enter a decision sustaining the Notice of Determination Concerning Collection Action(s) issued to petitioners on March 12, 2021, upon which this case is based. It is further

ORDERED that, on or before April 27, 2022, petitioner husband shall file a Motion to Change Caption to reflect the death of petitioner wife.