Opinion
36018-21
03-17-2023
ADONIJAH DALE-WINTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler Judge
This case was called for trial at the trial session of this Court on February 22, 2023, in Mobile, Alabama. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and made an oral Motion to Dismiss for Lack of Prosecution. On March 10, 2023, respondent filed a written Motion to Dismiss for Lack of Prosecution. The motion states that petitioner was involved in the Appeals process at which time she conceded the case. Respondent's counsel mailed a decision document to petitioner on December 5, 2022, and made contact with petitioner via phone on December 14, 2022, and petitioner stated she had received the decision document and planned to sign them. Counsel for respondent has not received a signed copy of the decision document. The motion also states that counsel for respondent has made numerous unsuccessful attempts to again contact petitioner. Counsel for respondent called petitioner on February 27, 2023, and March 6, 2023, regarding the motion to dismiss, however, petitioner has not responded to respondent's phone calls; therefore, petitioner's views on the granting of this motion is unknown.
Upon due consideration, it is
ORDERED that on or before April 14, 2023, petitioner shall show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted, and a decision entered for the amount and for the year set forth in respondent's motion.
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 for respondent as requested in his motion.