Opinion
7886-19
08-17-2022
DENNIS CRADDOCK & YVONNE CRADDOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case was called and recalled during the April 4, 2022, trial session of the Tax Court in Memphis, Tennessee. There was no appearance by or on behalf of petitioners. Respondent appeared and orally moved to dismiss this case for lack of prosecution. On April 13, 2022, respondent filed a written Motion to Dismiss for Lack of Prosecution. The Court served an Order on petitioners to respond to respondent's motion showing cause why the motion should not be granted. The Court, having received no responses to its Order to Show Cause, entered its Order of Dismissal and Decision on June 15, 2022, in this case, and this case was closed.
On July 10, 2022, petitioner Dennis Craddock filed a Motion to Vacate or Revise Order of Dismissal and Decision Pursuant to Rule 162. Petitioner Dennis Craddock's motion represents that after his CPA became ill and subsequently passed away, his case was turned over to CPA, Barnell Conley. However, Mr. Craddock was unaware of any court proceedings until he received a copy of the Court's Order of Dismissal and Decision in this case.
On August 5, 2022, respondent filed a status report which represents that respondent's counsel is aware that there are likely adjustments in the notice of deficiency that could be substantiated and lead to a lower deficiency for petitioners, if petitioners provide appropriate documentation. According to petitioner Dennis Craddock, petitioner Yvonne Craddock is in possession of the documents.
Upon due consideration, it is
ORDERED that on or before September 13, 2022, petitioner Yvonne Craddock shall file a response to petitioner Dennis Craddock's Motion to Vacate or Revise Order of Dismissal and Decision.