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Berry v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 5216-23 (U.S.T.C. Apr. 23, 2024)

Opinion

5216-23

04-23-2024

JORDAN BERRY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Kathleen Kerrigan, Chief Judge.

By Notice served December 20, 2023, this case was calendared for trial and hearing on the Court's Boston, Massachusetts, trial calendar which commenced on April 22, 2024.

On March 13, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In his motion respondent asserts that petitioner has not responded to respondent's multiple phone calls and letter since August 30, 2023, and petitioner has not participated in either settling this case or developing it for trial.

On April 22, 2024, this case was called from the calendar at the Trial Session of the Court in Boston Massachusetts. There was no appearance by or anyone on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. At that time respondent's counsel informed the Court that petitioner had messaged him recently indicating that he was willing to sign decision documents.

Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed March 13, 2024, is taken under advisement. It is further

ORDERED that, on or before May 22, 2024, petitioner Jordan Berry, Jr. shall in writing show cause, if any, why respondent's Motion to Dismiss for Lack of Prosecution filed March 13, 2024, should not be granted and a decision entered against petitioner sustaining the notice of determination for the year as set forth in respondent's motion.


Summaries of

Berry v. Comm'r of Internal Revenue

United States Tax Court
Apr 23, 2024
No. 5216-23 (U.S.T.C. Apr. 23, 2024)
Case details for

Berry v. Comm'r of Internal Revenue

Case Details

Full title:JORDAN BERRY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 23, 2024

Citations

No. 5216-23 (U.S.T.C. Apr. 23, 2024)