Opinion
19465-19
03-17-2022
Cheryl G. Cuzco Bangert Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
On October 16, 2020, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 6). On November 9, 2020, this case was called from the calendar for the Court's Houston, Texas, remote trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Counsel for respondent apprised the Court that a Certified Public Accountant representing petitioner had contacted respondent before the calendar call and will be working with respondent to resolve the case. Accordingly, respondent's counsel made an oral motion for continuance and requested that the Motion to Dismiss for Lack of Prosecution be held in abeyance while the parties attempt to either settle or narrow the issues in the case.
By Order served November 19, 2020, respondent's oral motion for continuance was granted, the case was calendared for trial during the Court's February 16, 2021, Birmingham, Alabama, remote trial session, and respondent's Motion to Dismiss was taken under advisement.
On January 22, 2021, respondent filed an unopposed Motion for Continuance of Trial (Doc. 13) requesting a continuance to allow additional time to reach an agreement. By Order served January 27, 2021, respondent's Motion for Continuance of Trial was granted and this case was stricken from the February 16, 2021, Birmingham, Alabama, remote trial session. The parties were directed to file on or before March 29, 2021, either a joint report or a stipulated decision document. Since then, respondent has filed multiple status reports.
On March 9, 2022, the parties filed a Proposed Stipulated Decision (Doc. 31). Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed October 16, 2020, is denied as moot. 1