Opinion
7825-20
06-29-2021
Jose A. Davila & Maria G. Flores Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
James S. Halpern, Judge
By order entered April 2, 2021, we ordered petitioners to show cause in writing on or before April 30, 2021, why this case should not be dismissed for failure to properly prosecute. By order entered May 10, 2021, we extended the time to respond to our prior order to June 1, 2021. By order entered June 9, 2021, we again extended the time to June 11, 2021.
On June 19, 2021, we received petitioners' response to our order to show cause. The response was not timely due in part to petitioners' newly retained counsel's difficulties in filing his notice of appearance. We will excuse the tardiness of the response and consider it as timely filed.
Petitioners explain that they have assembled the necessary documentation to support their assignments of error to respondent's notice of deficiency and have retained counsel to assist them. They ask that the order to show cause be discharged so that they may proceed with their case.
We will discharge the order to show cause. We will also set this case for trial at a Special Trial Session to commence on October 4, 2021. It is, therefore, ORDERED that the order to show cause entered April 2, 2021, is discharged. It is further
ORDERED that this case is calendared for trial, and hearing on respondent's motion to dismiss at a Washington, D.C. remote Special Trial Session, scheduled to commence at 10:00 AM (MDT)/12:00 PM (EDT), on Monday, October 4, 2021. El Paso, Texas shall be listed as the place of trial for this remote Special Session. It is further
ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
This Order constitutes official notice of the same to the parties.