Opinion
8690-22
07-19-2023
JEREMEY J. WARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Alina I. Marshall Judge
This case was called from the calendar for the remote trial session of the Court on June 8, 2023 for cases where Charleston, West Virginia is selected as place of trial. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and informed the Court that the parties had reached a basis of settlement but that respondent had not yet received the stipulated decision back from petitioner. At that time, respondent filed a Motion to Dismiss for Lack of Prosecution. To date, the Court has received no proposed stipulated decision from the parties in this case. Premises considered, it is
ORDERED that petitioner shall, on or before August 21, 2023, show cause in writing why this case should not be dismissed for lack of prosecution. Petitioner is advised that should he fail to respond to this Order, the Court may be inclined to grant respondent's motion and enter a decision against petitioner in the amounts and for the year set forth in respondent's motion, which the Court notes are less than asserted in the Notice of Deficiency in this case.