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Baker v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 26549-22 (U.S.T.C. May. 1, 2024)

Opinion

26549-22

05-01-2024

ELIZABETH S. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case is currently calendared for trial during the Court's May 20, 2024, Helena, Montana, trial session. On April 29, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 10). The Motion contains statements that need clarification. The Motion states:

3. On April 5, 2024, respondent's counsel mailed a certified letter to petitioner inviting petitioner to participate in a conference call on April 15, 2024. Petitioner received and signed for the letter on April 10, 2024. Attached as Exhibit A is a copy of the return receipt signed by petitioner.
5. Petitioner did not list a phone number in her petition, and counsel for respondent has tried calling several numbers found via public records. Counsel for respondent has been unsuccessful in these attempts.
9. Respondent's counsel has contacted counsel for petitioner on her views; however, counsel for petitioner has taken the position that she no longer represents petitioner as of the filing of her motion to withdraw. Counsel for respondent believes he cannot ethically contact petitioner until the counsel for petitioner's motion to withdraw is granted. As such, petitioner's view on this matter is unknown.

The record does not indicate that petitioner is represented by counsel and the paragraphs hsted above appear to the Court to be internally inconsistent. The Court therefore will direct respondent to supplement his Motion clarifying his attempts to contact petitioner.

Upon due consideration, it is hereby

ORDERED that, on or before May 8, 2024, respondent shall supplement his Motion to Dismiss for Lack of Prosecution clarifying his attempts to contact petitioner.


Summaries of

Baker v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 26549-22 (U.S.T.C. May. 1, 2024)
Case details for

Baker v. Comm'r of Internal Revenue

Case Details

Full title:ELIZABETH S. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 1, 2024

Citations

No. 26549-22 (U.S.T.C. May. 1, 2024)