Opinion
2822-21S
01-12-2022
Lawrence H. Bledsoe & Lisa A. Bledsoe Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
This case is set for trial at the Court's Winston-Salem, North Carolina, trial session beginning February 7, 2022, pursuant to our notice of trial and standing pretrial order served September 23, 2021 (Docs. 5-6). On January 12, 2022, the Commissioner filed a motion (Doc. 7) to dismiss this case for lack of prosecution. The Commissioner's motion alleges that petitioners have not responded to the Commissioner's communications and requests for information. In the motion, the Commissioner moves the Court to enter a decision in the amount of the deficiency originally determined for 2017 (but concedes an accuracy related penalty determined in the notice of deficiency).
In this Court, a petitioner has the duty, as part of properly "prosecuting" his case, to cooperate and communicate with his opponent (counsel for the Commissioner) in order to prepare his case for trial (and so that the parties can resolve among themselves any issues that can be resolved without the Court's involvement). A petitioner's failure to fulfill this duty can result in dismissal of the case "for failure ... properly to prosecute", pursuant to Rule 123(b). Our standing pretrial order (Doc. 9) served in this case on September 23, 2021, stated: "The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible.... If a party has trouble communicating with another party or complying with this Order, that party should tell the Judge right away ...." The Commissioner so advised the Court by his motion to dismiss. If the facts are as the Commissioner alleges, and if the Commissioner's motion to dismiss is granted, it will have the effect of upholding the tax deficiency for 2017 that the IRS determined against petitioners.
In view of the foregoing, it is
ORDERED that, immediately upon receiving this order, and in any event, no later than January 21, 2022, petitioners shall telephone the Chambers Administrator of the undersigned judge (at 202-521-0850) for the purpose of scheduling a prompt pretrial telephone conference. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is set for hearing during the Court's February 7, 2022, Winston-Salem, North Carolina, trial session to be conducted at 10:00 a.m. (ET). If petitioners wish to oppose the motion, they should appear and be heard at that time. If petitioners fail to appear, we expect to grant the Commissioner's motion and to dismiss this case for lack of prosecution. Such a dismissal has the effect of upholding the income tax deficiency for 2017 in the amount sought by the Commissioner in his motion. If the Court denies the Commissioner's motion, then we expect that the case will proceed promptly to trial. It is further
ORDERED that the Clerk of the Court shall serve with the copy of this order served on petitioners, copies of the Court's (1) Notice of Trial (Doc. 5) and (2) Standing Pretrial Order (Doc. 6) for the Court's February 7, 2022, trial session.