Opinion
15491-22S
11-06-2023
JACOB JODY CALIGUIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the Standalone Remote Trial Session of the Court scheduled to commence on November 13, 2023.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Prosecution (Motion), filed November 3, 2023. In the Motion, the Commissioner states that Mr. Caliguire has been nonresponsive to his communication attempts to resolve this case.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that this case is stricken from the Standalone Remote Trial Session scheduled to commence on November 13, 2023, and the parties are excused from appearing at the calendar call. It is further
ORDERED that, on or before December 8, 2023, Mr. Caliguire shall show cause in writing why the Commissioner's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. Mr. Caliguire is advised that a failure to respond may result in the granting of the Commissioner's Motion, and a decision being entered for the amounts set forth therein. It is further
ORDERED that Mr. Caliguire shall contact the chambers of the undersigned judge at (202) 521-0835 as soon as possible for the purpose of scheduling a conference call to discuss the Commissioner's Motion. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.
Mr. Caliguire is reminded of possible assistance available to respond to this Order to Show Cause and any other issues through low-income taxpayer clinics which can be found on the Court's website at https://www.ustaxcourt.gov/clinics.html and a list is also attached to this Order.