Opinion
7316-17L
06-02-2021
Taryn L. Dodd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
In this collection due process (CDP) case, the Internal Revenue Service (IRS or respondent) issued petitioner a second supplemental notice of determina tion on July 22, 2020, rejecting petitioner's challenge to her underlying tax liability and sustaining a proposed levy. After the parties failed to report meaningful progress toward resolution of the case, we calendared it for trial on the Court's April 19, 2021, San Francisco, California, trial session, which was to be conducted remotely via Zoomgov. When the case was called from the calendar on April 19, 2021, no appear ance was made by or on behalf of petitioner. Counsel for respondent appeared and filed a Motion to Dismiss for Lack of Prosecution.
We directed petitioner to respond to respondent's Motion to Dismiss for Lack of Prosecution. On May 21, 2021, petitioner timely filed her response. In light of her response, we will deny respondent's Motion at this time. We will direct the parties to file a joint status report informing the Court of their views as to whether this case can be settled or (if not) whether it can be resolved by way of summary judgment or a Rule 122 motion. See Tax Court Rule 121, 122. If it cannot be resolved without trial, the Court anticipates adding this case to its October 4, 2021, remote trial session, with Los Angeles, California, listed as the place of trial. Because all trial ses sions are being conducted remotely via Zoomgov, this place of trial is for admini strative purposes only. The undersigned will be presiding during the trial session.
In consi dera tion of the foregoing, it is
ORDERED that the parties shall file with the Court, on or before July 27, 2021, a status report informing the Court of their views as to whether this case can be settled or (if not) whether it can be resolved by way of summary judgment or a Rule 122 motion. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a paper copy of this Order on petitioner at her address of record.