Opinion
25460-22
01-30-2024
WENDY R. BENDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Tamara W. Ashford, Judge
This case is currently calendared for trial at the remote Session of the Court commencing on February 26, 2024. On January 24, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. Therein, respondent states that on November 17, 2023, petitioner informed him that she desired to concede her case and thus on November 20, 2023, he mailed petitioner a decision document to her address of record with the Court and to another address which, according to him, is petitioner's "new address." Respondent also states that on December 14, 2023, he called petitioner inquiring about the decision document and she confirmed that she still desired to concede her case but had not received the decision document; on that same day, he mailed another copy of the decision document to petitioner. Respondent further states that on December 28, 2023, the Internal Revenue Service Independent Office of Appeals (Appeals) contacted petitioner and she informed Appeals that she was not going to pursue her case and would be returning the decision document to respondent. According to respondent, on January 7, 22, and 24, 2024, he attempted to contact petitioner via telephone to inquire about the decision, but she did not answer the phone and thus he left voicemails; as of the filing of this motion, he has not heard back from petitioner; accordingly, he believes that petitioner has abandoned her case and her views regarding the granting of the motion are unknown. It would be helpful for the Court to hear from petitioner regarding the motion and the status of this case. Upon due consideration, it is hereby
ORDERED that petitioner shall contact the chambers of the undersigned Judge at (202) 521-0822 as soon as possible for the purpose of scheduling a conference call to discuss the Motion to Dismiss for Lack of Prosecution, filed January 24, 2024, and the status of this case. It is further
ORDERED that petitioner shall show cause in writing, on or before February 13, 2024, why this case should not be dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner in care of 41 Paseo Simpatico, Rancho Santa Margarita, California 92688. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order, copies of the Court's Notice of Remote Proceeding and Standing Pretrial Order, served on October 16, 2023. Petitioner is reminded of Rule 21(b)(4) of the Tax Court Rules of Procedure and Practice, which requires any party to promptly notify the Court of a change of mailing address by filing with the Court a Notice of Change of Address.