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Collier v. Comm'r of Internal Revenue

United States Tax Court
Sep 27, 2023
No. 1274-21 (U.S.T.C. Sep. 27, 2023)

Opinion

1274-21

09-27-2023

RAY CHARLES COLLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Christian N. Weiler Judge

This case was called from the calendar of the Court's Indianapolis, Indiana trial session on September 18, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.

On September 8, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution moving that the Court dismiss this case and to enter a decision in the amount set forth in the notice of deficiency for the petitioner's 2019 tax year. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 8, 2023, is taken under advisement. It is further

ORDERED that jurisdiction of this case is retained by the undersigned. It is further

ORDERED that, on or before November 17, 2023, the petitioner shall show cause in writing as to why the Court should not dismiss this case and enter a decision in the amounts stated in respondent's Motion to Dismiss for Lack of Prosecution, filed September 8, 2023. The petitioner is advised that failure to file a response may result in the Court granting respondent's motion.


Summaries of

Collier v. Comm'r of Internal Revenue

United States Tax Court
Sep 27, 2023
No. 1274-21 (U.S.T.C. Sep. 27, 2023)
Case details for

Collier v. Comm'r of Internal Revenue

Case Details

Full title:RAY CHARLES COLLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 27, 2023

Citations

No. 1274-21 (U.S.T.C. Sep. 27, 2023)