Opinion
15388-19S
09-22-2021
Katrina Jordan Annamraju & Hari K. Annamraju Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
This is a deficiency case. On January 26, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 10), asking the Court to dismiss the case and find in its order that there is a deficiency in income tax due from petitioners in the amount of $4, 346 for the 2017 taxable year. The Court set the motion for hearing at its Birmingham, Alabama, remote trial session scheduled to commence on February 16, 2021.
On February 16, 2021, the case was called and recalled from the calendar for the Court's Birmingham, Alabama, remote trial session. Counsel for petitioner Katrina Jordan Annamraju made a limited entry of appearance and moved orally for a continuance to allow counsel to work with respondent to settle the case. Respondent's counsel appeared and did not object to the oral motion. Petitioner Hari K. Annamraju did not appear. The Court granted the oral motion for continuance and the undersigned judge retained jurisdiction of the case. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
On May 10, 2021, petitioner Katrina Jordan Annamraju filed a Motion for Leave to Amend Petition to Request Relief from Liability Under I.R.C. Section 6015 (Doc. 17) and lodged the accompanying Amended Petition (Doc. 18). Petitioner's motion represented that respondent did not object to the granting of the motion. By Order served on May 18, 2021, petitioner's motion was granted, and the Amended Petition was filed on May 18, 2021 (Doc. 21).
On May 17, 2021, and September 15, 2021, respondent filed Status Reports (Docs. 19 & 27) informing the Court that petitioner Hari K. Annamraju has been nonresponsive despite attempts by respondent's counsel and respondent's Appeals Office to contact him regarding the case. Respondent's September 15, 2021, Status Report further requests that the Court grant respondent's pending Motion to Dismiss for Failure to Properly Prosecute to the extent it relates to petitioner Hari K. Annamraju and to change the caption so petitioner Katrina Jordan Annamraju and respondent may file a stipulated decision to resolve this case. The Court will order respondent to file a supplement to his Motion to Dismiss for Failure to Properly Prosecute.
Upon due consideration, it is hereby
ORDERED that, on or before October 20, 2021, respondent shall file a First Supplement to his Motion to Dismiss for Failure to Properly Prosecute filed January 26, 2021, outlining the request stated in the September 15, 2021, Status Report. It is further
ORDERED that, on or before October 20, 2021, petitioner Katrina Jordan Annamraju and respondent shall file with the Court a stipulation of settled issues memorializing the agreement between the parties regarding regarding Ms. Annamraju's request for relief from joint and several liability under Internal Revenue Code section 6015.