Opinion
11406-22
04-01-2024
BLAKE T. BRIDGEFORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler Judge
This case is calendared for trial at the Court's trial session in Memphis, Tennessee, beginning April 22, 2024.
In this Court, a petitioner has the duty, as part of properly "prosecuting" his/her case, to cooperate and communicate with respondent in order to prepare his/her case for trial (and to resolve between 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 of a petitioner properly to prosecute", pursuant to Rule 123(b). Our Standing Pretrial Order served in this case on January 9, 2024, 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 ..."
On March 28, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. The motion alleges that petitioner has failed to respond to multiple letters and calls from respondent. If this is correct, it does not comply with the letter or spirit of the Court's rules and order, and petitioner should immediately telephone respondent (whose name telephone number appears on the IRS's motion) and establish a routine and schedule for his future cooperation in preparing this case for trial.
Accordingly, it is
ORDERED that, no later than April 18, 2024, petitioner shall file a response to respondent's motion to dismiss showing cause why the motion should not be granted. The response should correct any factual errors in respondent's motion and, more important, should describe petitioner's current compliance with our pretrial order and his cooperation with respondent in preparing this case for trial. Or, if petitioner decides to concede this case, then his response should so state, and he should cooperate with respondent in filing a stipulated decision reflecting that concession.
Petitioner is advised that failure to respond to this Order to Show Cause could result in the dismissal of the case and entry of decision as requested in respondent's motion.